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two or more people take title to property as tenants in common
under an instrument silent as to their respective shares, a
presumption arises, which may be overcome by contrary evidence,
that their shares are equal. Caito v. United Cal. Bank, 576 P.2d
466, 472 (Cal. 1978); Anderson v. Broadwell, 6 P.2d 267, 268
(Cal. Ct. App. 1931). When the presumption is overcome, in the
absence of other controlling facts, the respective interests must
be determined by the relative proportion of the purchase price
paid by each. Anderson v. Broadwell, supra at 268.
If we disregard community property law in making our
determination under section 6015(g), it is both logical and
consistent with the directive in section 6015(a) to analyze
petitioner’s interest in property that is owned jointly with her
husband as if she were an unmarried tenant in common under
California law. This form of joint ownership is the closest in
character to a community property interest with no survivorship
right under California law.
The Need for Remedial Legislation
The majority opinion deprives taxpayers in community
property States who are otherwise entitled to relief under
section 6015 of the same relief afforded to taxpayers in common
law States. Under the majority opinion, a taxpayer who is
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