Estate of Helen Christiansen, Deceased, Christine Christiansen Hamilton, Personal Representative - Page 1
130 T.C. No. 1
UNITED STATES TAX COURT
ESTATE OF HELEN CHRISTIANSEN, DECEASED, CHRISTINE CHRISTIANSEN
HAMILTON, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15190-05. Filed January 24, 2008.
H was the only legatee of her mother’s will.
H disclaimed the portion of the gross estate that had a
fair market value of more than $6,350,000. The will
provided that any disclaimed portion would pass in part
to a charitable foundation and in part to a charitable
trust that would pay an annuity to the foundation. H
did not disclaim a contingent remainder in the property
passing to the charitable trust. On the estate’s tax
return, it deducted as charitable contributions the
disclaimed property passing to the foundation and--to
the extent of the present value of the annuity interest
--the disclaimed property passing to the charitable
trust. The parties stipulated to a value of the estate
higher than that originally reported on the return.
Held: No deduction is allowed for any of the
property passing to the trust because the partial
disclaimer of that property is not a qualified
disclaimer under sec. 2518, I.R.C.
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Last modified: March 27, 2008