DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

083844P.pdf   11/13/2009  Estate of Helen Christiansen  v.  CIR
   U.S. Court of Appeals Case No:  08-3844
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Melloy, Beam and Gruender, Circuit Judges]
   Civil case - Federal Tax. Tax court finding that a partial disclaimer
   was valid at least as to an amount that subsequently passed to a
   foundation that the deceased named as contingent beneficiary in her will
   is affirmed; holding that the estate is entitled to a charitable deduction 
   for this amount is also affirmed.