Estate of Theodore J. Chamberlain - Page 2




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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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