Court of Appeals for the Second Circuit December 6, 1978, 80, Docket 78-4043 (Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal Revenue)

IRVING R. KAUFMAN, Chief Judge:

In this case, we must determine the effectiveness, for estate tax purposes, of an instrument by which .the executors of the estate of Genevieve Rolin purported to renounce her interest in a trust created by her late husband, Daniel. The Tax Court held the renunciation effective. 68 T.C. 919 (1977). We affirm.