Estate of Chamberlain v. Commissioner

*714 MEMORANDUM **

The estate of Theodore Chamberlain and Dale Chamberlain (collectively “Taxpayer”) appeal the decision of the United States Tax Court. Taxpayer argues that the Tax Court erred in holding that Mr. Chamberlain failed to make a qualified disclaimer of assets in his wife’s estate for purposes of I.R.C. § 2518. The failure to make a disclaimer resulted in an inheritance tax. We affirm.

Taxpayer argues that a handwritten, unsigned schedule of assets and the probate inventory are qualified disclaimers. Neither document expresses an intent to disclaim. Both are simple lists of assets of a kind that could be used for any number of purposes. Neither expresses any other purpose than to list property, showing whether it was the property of Jane or of Theodore. Therefore, the question whether those documents are qualified disclaimers for purposes of I.R.C. § 2518 is a legal question to be reviewed de novo. Clougherty Packing Co. v. Commissioner, 811 F.2d 1297,1299 (9th Cir.1987).

Section 2518(b) defines a “qualified disclaimer,” in pertinent part, as follows: “[T]he term ‘qualified disclaimer’ means an irrevocable and unqualified refusal by a person to accept an interest…