§285

Code section 285 (West 2002) contains restrictions on the ability of a donee to make a disclaimer: (a) A disclaimer may not be made after the beneficiary has accepted the interest sought to be disclaimed. (b) For the purpose of this section, a beneficiary has accepted an interest if any of the following occurs before a disclaimer is filed with respect t

2d 219 (1st Cir. 1972); Pollack v. Commissioner, 47 T.C. 92, 108 (1966), affd. 392 F.2d 409 (5th Cir. 1968). Indeed, the usual inference is that such evidence would be unfavorable. See Pollack v. Commissioner, supra; see also 2 Wigmore on Evidence, sec. 285(1), at 192 (Chadbourn rev. 1979). Where a party fails to call a witness peculiarly within the power of that party to produce and the testimony of that witness would elucidate the matters at issue, it generally is permissible under the adverse