The Ninth Circuit has affirmed a Tax Court ruling that a widower failed to make a valid disclaimer of property passing to him from his wife's estate.

Theodore was the primary beneficiary of his wife June's estate when she died in 1992. He wanted to disclaim his interest in her property, which would then pass to a bypass trust under her will. Attorneys prepared the disclaimer without listing any specific property. Theodore did not sign the document before his death in 1994.

On their estate tax returns, June's estate reflected no tax liability due to the marital deduction and the unified credit, and Theodore's estate did not include any of the assets he supposedly disclaimed.

The IRS determined a deficiency, claiming that the disclaimer was not valid. The Tax Court agreed for the following reasons:

Theodore never executed a written disclaimer.

Theodore never irrevocably refused in writing to accept any assets from June's estate.

No document exists listing specific property Theodore intended to disclaim.

The Ninth Circuit affirmed the Tax Court's ruling.