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POINIER v. COMMISSIONER

Docket Nos. 23881-81, 23882-81, 23883-81.

86 T.C. 478 (1986)

LOIS W. POINIER, AS TRANSFEREE OF HELEN WODELL HALBACH, ET. AL., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 1986.

Attorney(s) appearing for the Case

Geoffrey J. O'Connor, for the petitioners.

Leslie J. Spiegel, for the respondent.

TANNENWALD, Judge:

Respondent determined the following deficiencies/liabilities in petitioners' Federal gift taxes:

Docket No.    Year    Deficiencies/liabilities

 23881-81     1970        $5,172,500.92
 23882-81     1970         5,172,500.92
 23883-81     1970         5,172,500.92

The issues for decision are: (1) Whether the disclaimer and renunciation made by decedent in 1970, of a remainder interest in the...

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