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ESTATE OF ALLEN v. COMMISSIONER

Docket No. 16708-87.

56 T.C.M. 1494 (1989)

T.C. Memo. 1989-111

Estate of Robert L. Allen, Deceased, Janice Battles, Executrix and Personal Representative v. Commissioner.

United States Tax Court.

Filed March 21, 1989.

Attorney(s) appearing for the Case

Mitchell S. Fuerst, 2937 S.W. 27th Ave., Miami, Fla., for the petitioner. Cheryl B. Harris, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $83,496 in petitioner's Federal estate tax. After concessions, the sole issue for decision is whether the attorney for petitioner's personal representative was authorized to make a "qualified disclaimer" under section 2518.1

The parties have stipulated to all of the facts. The stipulation of facts and attached exhibits are incorporated herein...

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