Estate of Henry A. Lassiter, deceased, Paula Ann Masters Lassiter, administrator, C.T.A. - Page 55

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          testamentary plan, are recognized under both Federal and State                
          law.  Where, as here, a party seeks to achieve a result                       
          uncontemplated by the testator by means of such renunciations,                
          original intent becomes largely irrelevant.  What Mr. Lassiter                
          may have envisioned has little relation to, and offers us minimal             
          assistance in deciding, what interests were ultimately received               
          through operation of the disclaimers and State law.                           
               Third, we observe that cases such as Estate of Bennett v.                
          Commissioner, 100 T.C. 42 (1993), and Estate of Nicholson v.                  
          Commissioner, 94 T.C. 666 (1990), cited by respondent for the                 
          proposition that lower State court actions do not control Federal             
          tax consequences, do not authorize us to ignore the long-accepted             
          device of beneficiary disclaimers, which we independently have                
          determined to be valid under State and Federal law.                           
               Lastly, because we have found Mrs. Lassiter’s interest to                
          fall within the terms of section 2056(b)(7), we need not reach                
          the extent to which policy considerations and substantial                     
          compliance theories would justify a deduction for interests not               
          meeting the statutory requisites.                                             
               To reflect the foregoing,                                                
                                                   Decision will be entered             
                                              for petitioner.                           

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