-57-
IV. Conclusion
Christiansen’s daughter made a qualified disclaimer of the
property passing to the Trust. The contingent remainder she
retained in the Trust was not a right to receive the property and
also was severable from the annuity interest the Foundation held.
The estate would have been entitled to deduct the amounts passing
to the Trust to the extent of the annuity portion as well as the
amounts passing to the Foundation. For the foregoing reasons, I
respectfully dissent as to part I of the majority opinion and
concur in the result of part II.
SWIFT, J., agrees with this concurring in part, dissenting
in part opinion.
Page: Previous 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57
Last modified: March 27, 2008