to their marriage, Dr. Cummins and Osa, each of whom possessed substantial means of their own, were interested in investing in real estate and spent considerable time looking for a suitable purchase of income property. In October, 1945, they bought an unimproved lot located at 337 South Beverly Drive, Beverly Hills, California, for the purpose of erecting a medical building. The deed of conveyance was drawn to vest the title of an undivided one-half interest in Osa Massen, a single person and the other undivided one-half interest in Harvey R. Cummins, a single person. The deed was duly recorded to show the interests thus described and remained in this form until Dr. Cummins died.
 During the year 1946, both Dr. Cummins and Osa contributed substantial amounts of moneyto finance the construction of the medical building, which was finished in September, 1946. The exact sums furnished by each from their private resources is not clearly indicated. Irving Leonard, an accountant who prepared income tax returns for Dr. Cummins and Osa subsequent to their marriage and who, in about May, 1947, set up books of account for the building, testified that Dr. Cummins informed him that Osa's cash investment was $40,000, and his own cash investment was $15,479. Mr. Leonard testified that these figures were entered in the ledgers of the books established to handle the building accounts. Appellants' brief refers to documentary evidence which suggests Osa's cash investment was $22,700 and that of Dr. Cummins $29,300. The balance of the funds required to complete the building