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The person making the disclaimer must in the written
disclaimer instrument affirmatively and unequivocally renounce
his right to a property interest in a manner that is not subject
to revocation or retraction. The evidence in the record does not
satisfy this standard. Section 2518(b)(1) specifically requires
the irrevocable and unqualified refusal to be made in a written
instrument.
Neither of the Documents, nor any other writing in the
record, contains any language manifesting the intent of decedent
to renounce his interest in any of Mrs. Chamberlain's probate
assets. The notations and items on Exhibit 5-E only evidence
decedent's efforts, after he became preoccupied with his
financial security, to inventory and classify his assets after
Mrs. Chamberlain's death and to determine his gross assets.
While decedent may have intended to use the information in
Exhibit 5-E in planning to disclaim assets, with few exceptions,
as described supra, the text in Exhibit 5-E is limited to
headings for columns and entries describing or identifying the
assets listed, such as "T. Bill", "Portland Water" and "PG E".
The many markings and notes found on the pages of Exhibit 5-E are
consistent with our conclusion that decedent prepared Exhibit 5-E
for his own use, namely, a determination of his gross assets, as
well as the steps he should take and when he could expect to
receive income at various times during the year. What we have
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