ESTATE OF ROLIN v. COMMISSIONER

Docket No. 5766-73.

68 T.C. 919 (1977)

ESTATE OF GENEVIEVE ROLIN, DECEASED, HAYDEE ROLIN AND MARINE MIDLAND BANK-NEW YORK, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 15, 1977.


Attorney(s) appearing for the Case

John L. Gray, Jr., Mark S. Rapaport, John T. McCafferty, and Keith G. McWalter, for the petitioner.

Michael A. Menillo, for the respondent.


OPINION

QUEALY, Judge:

Respondent determined a deficiency in the amount of $74,435.80 in petitioner's estate tax. In an amendment to his answer, respondent determined that this amount should be increased to $99,280.98.

The only issues for decision are as follows:

(1) Whether the disclaimer and renunciation by the decedent's executors of decedent's interest in the marital deduction trust created...

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