Estate of Wayne-Chi Young, Deceased, Tsai-Hsiu Hsu Yang, Executrix - Page 12

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               At trial, Yang stated that her understanding was that the              
          ownership of the property was such that "each one gets half."               
          Upon divorce, "each one gets a half."  If Yang predeceased                  
          decedent, then "he will become the executrix[or] or I could will            
          to him or to the children."  In regard to managing the Oak Tree             
          Inn, Yang and decedent would hire a manager.                                
               The Youngs were informed by real estate brokers that title             
          should be taken as joint tenancy in order to avoid probate.                 
          However, at trial, Yang testified that she believed she relied on           
          the broker's advice, but in regard to the Bixby Knolls Hotel,               
          Yang could not remember whether the real estate broker told the             
          Youngs to hold title in joint tenancy.  Yang testified that they            
          did not consult an attorney regarding title to the Young                    
          Property.  In regard to title, she "[figured] it's -- belong to             
          both of us."                                                                
               Petitioner asserts that Yang's testimony at trial is                   
          consistent with her written statements regarding the mutual                 
          understanding and further asserts that no contrary evidence was             
          presented by respondent.  First, we note it is petitioner's                 
          burden to show that the Young Property was held other than as               
          stated in the deed.  We are presented with Yang's statement that            
          "each one gets half."  Petitioner did not present any other                 
          testimony to support Yang's statements.  In evaluating her                  
          statements which were translated, we understand the language                





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