Order affirmed, without costs.
In his brief appellant states: "Petitioner has always intended to renounce his intestate share and still would like to renounce pursuant to EPTL 4-1.3 if this is legally possible (it is his position that it is not legally possible)." We hold not only that it was legally possible for appellant to renounce but that he did so consistent with the policy reflected in subdivision (c) of section 25.2511-1 of the United States Gift Tax Regulations...
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