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Under California law, property acquired by spouses during
wedlock is statutorily presumed to be community property. Cal.
Civ. Code sec. 5110 (West 1986). However, where a husband and
wife take property by deed as joint tenants, the presumption of
community property is rebutted. Schindler v. Schindler, supra at
568; Siberell v. Siberell, 7 P.2d. 1003, 1005 (Cal. 1932).
Property held by husband and wife in joint tenancy form is
subject to a rebuttable presumption that the character of the
property is as set forth in the deed. Schindler v. Schindler,
supra at 568. The presumption created by the deed may be
rebutted by evidence that the character of the property was
changed or affected by an agreement or common understanding, or
inferred from the conduct and declarations of the spouses.
Estate of Herzog v. Commissioner, T.C. Memo. 1992-193 (citing
Estate of Blair v. Blair, 199 Cal. App. 3d 161, 244 Cal. Rptr.
627 (1988); Estate of Levine v. Levine, 125 Cal. App. 3d 701, 178
Cal. Rptr. 275 (1981); Estate of Wilson, 64 Cal. App. 3d 786, 134
Cal. Rptr. 749 (1976)). Parol evidence may be admitted to
establish that the real property was intended to be community
property though title was taken by husband and wife as joint
tenants. United States v. Pierotti, 154 F.2d 758, 762 (9th Cir.
1946). However, there must be a mutual intent of the spouses to
transmute their interests in the land into community property.
Petersen v. Commissioner, 35 T.C. 962, 967 (1961). When evidence
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