Form 706 Question

[Kram BergGold]

I am looking at a Form 706, Part 2, joint interests. My client had her name listed on some of her brother's accounts for convenience. The executrix was not able to furnish the lawyer who prepared the Form 706 with proof that the only funds in these accounts were the brother's. The lawyer included 100% of the account values in the sister's, my client, assets. The 706 was filed in Febraury. For other reasons I was shown a copy of the 706 recently. When I questioned this treatrment, the lawyer said without proof 100% has to be included. Any other opinions? I would think at the very least you would only include 50%.

[Burke]

Actually, the instructions state "Generally, you must include the full value of the jointly owned property in the gross estate. However, the full value should not be included if you can show that a part ... originally belonged to the other tenant..... If you believe that less than the full value of the entire property is includible in the gross estate for tax purposes, you must establish the right to include the smaller value by attaching proof of the extent, origin, and nature of the decedent's co-tenant or co-tenants." If the brother is still living, could she not get something from him regarding this?