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Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at decedent's death, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
After concessions, including respondent's concession of the
penalty, the sole issue remaining for decision is whether, for
purposes of section 2518, decedent made a qualified disclaimer of
property having a value of $455,753, or of any other amount, that
otherwise would have passed to him from his predeceased spouse as
part of the residue of her estate. We hold that decedent did not
make a qualified disclaimer in any amount.
FINDINGS OF FACT
Some of the facts have been stipulated and are incorporated
herein by this reference. At decedent's death on February 26,
1994, he resided in Portland, Oregon. When the petition was
filed, the personal representative, Dale Chamberlain (Dale),
resided in Solana Beach, California.
Decedent was predeceased by his wife of 50 years, June L.
Chamberlain, who died on December 7, 1992, at the age of 84.
Decedent was appointed personal representative of Mrs.
Chamberlain's estate on February 5, 1993. He served in that
capacity until his death in February 1994 at the age of 87.
Decedent and Mrs. Chamberlain had one child--Dale.
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