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ESTATE OF DANCY v. COMMISSIONER

Docket No. 11774-85.

89 T.C. 550 (1987)

ESTATE OF JOSEPHINE O'MEARA DANCY, DECEASED, JOHN J. PECK, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1987.

Attorney(s) appearing for the Case

Newman A. Townsend, Jr., and Maria M. Lynch, for the petitioner.

Edwina L. Charlemagne, for the respondent.

KÖRNER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $70,173.22. After concessions by both sides, the issue which we must decide is whether petitioner's executor, on behalf of Josephine O'Meara Dancy, deceased, made a qualified disclaimer, for Federal estate tax purposes, with respect to certain undivided interests which decedent owned as joint tenant, with rights of survivorship, at the time of the death...

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