Breakiron v. Breakiron, et al., No. 1:09-cv-10427, 2010 U.S. Dist. LEXIS 80888 (D. Mass. Aug. 10, 2010)

(disclaimers rescinded so as to avoid gift tax; disclaimers involved individual's undivided interest in property received from parent's through QPRTs; execution of disclaimers was mistake and was not timely made; government's counterclaim for gift tax denied).