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is introduced indicating an intent to hold the property as
community property, we must decide whether petitioner's evidence
overcomes the presumption created by the form in which title was
taken. Id.
In this case, each deed of the Young Property stated that
decedent and Yang took title as husband and wife, as joint
tenants. According to California law, this creates a rebuttable
presumption that the Young property was joint tenancy as stated
in the deeds. To rebut this presumption, petitioner relies on
the Superior Court of California's determination that the Young
Property was community property and on the surviving spouse's
testimony regarding the intent of the parties.
Superior Court Decree:
Following decedent's death, petitioner filed a spousal
property petition in the Superior Court of California, County of
Los Angeles. In the spousal order, the court found that the
Young Property was "community property or quasi-community
property belonging one-half (1/2) to each spouse and passing one
hundred percent (100%) to TSAI-HSIU HSU YOUNG, the surviving
spouse." Petitioner argues that the Spousal Property Order
entered by the Superior Court of the State of California
precludes respondent from arguing that the Young Property was
joint tenancy under California law.
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