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McDONALD v. COMMISSIONER

Docket No. 37673-84, 37694-84.

56 T.C.M. 1598 (1989)

T.C. Memo. 1989-140

Gladys L. McDonald v. Commissioner. Estate of John McDonald, Deceased, C.F. Cornelius, Personal Representative v. Commissioner.

United States Tax Court.

Filed March 30, 1989.

Attorney(s) appearing for the Case

Garry A. Pearson, 24 N. Fourth St., Grand Forks, N.D., for the petitioners. Gail K. Gibson and Douglas W. Hinds, for the respondent.

Memorandum Opinion

GERBER, Judge:

In McDonald v. Commissioner [Dec. 44,118], 89 T.C. 293 (1987), we held that a joint tenant's interest in realty, for gift tax purposes, arose at the creation of the joint tenancy and that the joint tenant had to disclaim within a reasonable time from that creation to avoid gift tax consequences under section 25.2511-1(c), Gift Tax Regs. We accordingly held that the joint tenant's disclaimer...

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