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document prepared and did not remember decedent's saying that he
was going to have a written disclaimer prepared for him.
Finally, when asked by the Court whether he had discussed the
alleged disclaimer with Meyer & Wyse, Dale equivocated and
backtracked in his testimony, first saying that he did not have a
conversation about the disclaimer until after September 7, 1993
(the due date for filing the estate tax return for Mrs.
Chamberlain); in further questioning, Dale admitted that he could
not recall being aware of the alleged disclaimer at the time he
signed the Form 706 estate return for decedent's estate, which
had been prepared by Mr. Kadish, and could not recall whether he
first became aware of the alleged disclaimer in connection with
the audit of petitioner's Form 706, or at some earlier date.
The testimony offered by Messrs. Kadish and Meyer regarding
decedent's intent is also unpersuasive. Mr. Meyer testified that
decedent told him he was disclaiming the J assets when they met
in December 1992. Mr. Kadish testified that he and Mr. Meyer
considered this in taking the position that decedent had
disclaimed:
based upon his rather detailed outline of June’s
separate assets, which he signed, and also the probate
inventory, which he signed, and coupled with his
intention, which was repeatedly, I believe, expressed
to Mr. Meyer that he wished to disclaim all these
assets, we took the position that that constituted in
effect a disclaimer.
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