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ROLIN v. C. I. R.

No. 80, Docket 78-4043.

588 F.2d 368 (1978)

Estate of Genevieve ROLIN, Deceased, Haydee Rolin and Marine Midland Bank — New York, Executors, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided December 6, 1978.

Attorney(s) appearing for the Case

William B. Warren, New York City (Patricia B. Real, Dewey, Ballantine, Bushby, Palmer & Wood, New York City, of counsel), for appellees.

Ernest J. Brown, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Mary L. Jennings, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellant.

Before KAUFMAN, Chief Judge, and SMITH and VAN GRAAFEILAND, Circuit Judges.

IRVING R. KAUFMAN, Chief Judge:

In this case, we must determine the effectiveness, for estate tax purposes, of an instrument by which the executors of the estate of Genevieve Rolin purported to renounce her interest in a trust created by her late husband, Daniel. The Tax Court held the renunciation effective. 68 T.C. 919 (1977). We affirm.

Daniel established the trust in 1958, retaining for life the income plus the power to...

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