Abstract
Disastrous estate tax consequences can result to the survivor of a joint tenancy interest with rights of survivorship who fails to meet the requirements of a qualified disclaimer. The authors argue, through a comparison with tenancies in common, that both from a policy standpoint and in light of contemporary property law, surviving joint tenants are entitled to qualified disclaimers of the accretive portion of the joint tenancy interest.
How to Cite
22 Ariz. L. Rev. 987 (1980)
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