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ESTATE OF CASWELL v. COMMISSIONER

Docket No. 6049-70.

62 T.C. 51 (1974)

ESTATE OF C. WARREN CASWELL, DECEASED, LOIS S. CASWELL, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 15, 1974.

Attorney(s) appearing for the Case

Benjamin Arnest, for the petitioner.

Fred L. Baker, for the respondent.

OPINION

SIMPSON, Judge:

The respondent determined a deficiency of $7,300.68 in the petitioner's estate tax. Due to concessions, the only issues remaining for decision are whether a deed, or retroactive renunciations, qualify as disclaimers under section 2056(d)(2) of the Internal Revenue Code of 1954,1 relating to the marital deduction.

All of the facts have been stipulated, and those facts are so found.

...

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