Estate of Koplin

Opinion

STEPHENS, J.

This is an appeal from an order overruling appellant’s objections to the report of the inheritance tax referee and fixing inheritance tax based on a special power of appointment which the objector-appellant had disclaimed in writing prior to the filing of said report. The order was based on the court’s finding that appellant’s disclaimer had not been filed “within a reasonable time after the disclaimant acquired knowledge of the interest.” Appellant (Brenda Koplin, a.k.a. Brenda Resos) is the daughter of decedent Dorothy B. Koplin. The sole issue is whether the trial court…