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KENNEDY v. C.I.R.

No. 86-1489.

804 F.2d 1332 (1986)

Pearl M. KENNEDY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 13, 1986.

Attorney(s) appearing for the Case

Franklin M. Haezell, Harzell, Glidden, Tucker, Neff & O'Neal, Carthage, Ill., for petitioner-appellant.

Patricia Bowman, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BAUER, Chief Judge, and CUMMINGS and EASTERBROOK, Circuit Judges.

EASTERBROOK, Circuit Judge.

Pearl Kennedy acquired the family farm in two steps. She received a gift of a joint tenancy in 1953 when she and her husband Frank Kennedy acquired the farm. She received the remainder when Frank died in 1978, taking Frank's share by virtue of the survivorship feature that is part of joint tenancy in Illinois. In 1979 Pearl disclaimed the interest she had acquired by surviving Frank. Under the law of Illinois, Frank's former interest passed...

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