Estate of Tatum, et al. v. United States, No. 2:09-cv-00048, 2010 U.S. Dist. LEXIS 107594 (S.D. Miss. Oct. 6, 2010)
(son's (as decedent) disclaimer of father's residuary estate not qualified; son's estate (and wife's estate) liable for gift tax and related interest).
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