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The recent case of Hardenbergh v. Commissioner1 raises the question of whether a renunciation of a share in a decedent's estate is a taxable transfer under the federal estate and gift taxes. In Brown v. Routzhan,2 a decedent renounced part of the property which had been devised to him by his wife's will. Although this renunciation took place eight years after the probate of the will, it was valid under state law, since it was made before final distribution. In holding that the decedent, by renouncing, had not made a gift in contemplation of death, the court pointed out that the government was attempting to collect a tax upon the exercise of a right to refuse a gift of property, not a tax on the transfer of an interest in property. The court said :3

Taxation of Renunciations of Interests in Decedents' Estates under the Federal Estate and Gift Taxes