The respondent determined deficiencies in income tax against the petitioners for the taxable years 1953, 1954, and 1955 in the respective amounts of $760.84, $709.50, and $921.18. The question to be decided is whether Mildred W. Cleary timely and effectively renounced or disclaimed a bequest, under which she was entitled to receive up to $2,000 per year from the income of the estate of her father.
FINDINGS OF FACT.
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