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ESTATE OF O'BRIEN v. COMMISSIONER

Docket No. 48274-86.

55 T.C.M. 977 (1988)

T.C. Memo. 1988-240

Estate of Edward J. O'Brien, Deceased, Joseph Patrick O'Brien, Executor v. Commissioner.

United States Tax Court.

Filed May 26, 1988.

Attorney(s) appearing for the Case

Joseph Patrick O'Brien and Frank W. Daly, 130 E. State St., Media, Pa., for petitioner. Greely Curtis and John G. Kissane, for respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency of $96,153.72 in Federal Estate tax due from the estate of Edward J. O'Brien. The issue we must decide is whether decedent's disclaimer of his wife's interest in jointly held property passing to him by right of survivorship was a qualified disclaimer pursuant to section 20461 and section 2518.

This case was submitted fully stipulated pursuant...

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