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husband's transfer of certain literary rights, in the absence of
proof that the services were bargained for).
As we have noted, the children's services were performed
primarily with respect to their own land, and there is no
evidence their services were bargained for. Therefore, we find
that the children's services do not constitute consideration for
purposes of the gift tax; they do not offset any use of
decedent's income for the benefit of the children.
5. No Land Bank Loan Payments Were Decedent's Expenses
Petitioner admits that 65 percent of the proceeds of the
Land Bank loan was used to pay the taxes and administration
expenses of Garry's estate. Petitioner further admits that under
Garry's will the children were responsible for these payments.
Petitioner claims that the remaining 35 percent of the loan
proceeds was used to pay the expenses of the family farm.
Because petitioner believes one-half of the farm expenses were
decedent's expenses, petitioner claims that 17.5 percent of the
loan proceeds was used to pay decedent's expenses. As a result,
petitioner asserts that 17.5 percent of the Land Bank loan
payments made during 1979-93 (approximately $276,000) should be
considered to be decedent's expenses, the payment of which by
decedent would not be a taxable gift.
The evidence suggests that even more than 65 percent of the
loan proceeds was used to pay the taxes and administration
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