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not found on Exhibit 5-E is an irrevocable and unqualified
refusal by decedent to accept any interest in property otherwise
passing to him under the will of Mrs. Chamberlain.
Nor did the Probate Inventory that decedent filed in the
local probate court in May 1993 contain an unequivocal
irrevocable renunciation by decedent of any interest in any of
the property listed therein. It was as personal representative
of Mrs. Chamberlain's estate, and not in a personal capacity,
that decedent was required to file a probate inventory. There
was nothing unusual about the form or content of the probate
court inventory that distinguished it from those that are
routinely filed by personal representatives. The Probate
Inventory contained no language manifesting an intent on the part
of the decedent to disclaim his interest in any property listed
therein. In sum, there is simply no evidence in the record that
decedent irrevocably refused his interests in the residue of Mrs.
Chamberlain's estate in a written instrument, if at all.
Decedent therefore failed to satisfy an essential requirement of
section 2518(b). Consequently, regardless of whether petitioner
can meet the other requirements of section 2518(b), we hold that
decedent did not make a qualified disclaimer.
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