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barrier created because Yang cannot read, write, or speak
English. However, we are not satisfied that Yang understood the
distinctions between community property and joint tenancy.
Considering the record, we do not find a mutual understanding
that decedent and Yang took title other than as stated in the
deed.
Transmutation Into Community Property:
In California, the law is settled that a husband and wife
may agree with respect to the character of the property which
they hold and may transmute their property from one status to
another by agreement. Estate of Brockway v. Commissioner, 18
T.C. 488, 496 (1952)(citing In re Watkins Estate, 16 Cal. 2d 793,
797, 108 P.2d 417 (1940)), affd. 219 F.2d 400 (9th. Cir. 1954);
Tompkins v. Bishop, 211 P.2d 14 (Cal. Dist. Ct. App. 1949). See
Cal. Civ. Code sec. 5110.710 (West 1983).4 To be valid, any such
transmutation of real property occurring after December 31, 1984,
must be made in writing by an express declaration and satisfy the
other requirements in California Civil Code section 5110.730
(West 1984).5 See Orr v. Petersen (Estate of Petersen), 34 Cal.
4 California Civil Code sec. 5110.710 (West 1983) was later
repealed in 1993, but it was continued in California Family Code
sec. 850(b) (West 1994).
5 California Civil Code sec. 5110.730 was repealed and
continued without substantive change in California Family Code
sec. 852 (West 1994). California Family Code secs. 850 and 852
were operative January 1, 1994. Because decedent died in 1989,
(continued...)
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