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OCR: RA3 A 396092 WT-ET- -RR Dear Reference is made ta your letters of October 27 and November 1944 inguiring whether the renunciation ht ot her interest under the last witl and testament her deceased husband would constitute under the Federal tax statute the husband fo died testate during the year 1944 resident of Texas. The last will and testament was entered probate July 1944. Under the will and codicil the deced lent's entire consisting of separate property and his interest -he community estate of himself and his wife was Jeft trust with The trustee, providing for the payment of the entire income to the wife long ST she may live ard for division upon her death of the corpus equally among the daughters of the decedent and his wife, share and share alike It is evident that is entitled, under ...