BUTZNER, Senior Circuit Judge:
John J. Peck, executor of the estate of Josephine Dancy, appeals a tax court decision assessing an estate tax deficiency of $46,240.42. The tax court upheld the Commissioner's determination that a disclaimer of the survivorship interest in jointly held personal property was invalid for federal estate tax purposes. Because we conclude that the disclaimer was valid under North Carolina law and timely under federal law, we reverse.
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