Estate of Cooke

Opinion

TAMURA, Acting P. J.

This is an appeal from an order determining the amount of inheritance tax liability resulting from the death of Edgar Olin Cooke (decedent). The controlling issue is whether Revenue and Taxation Code section 13409 (hereafter section 13409) permits avoidance of inheritance tax by a disclaimer of interest where decedent’s death occurred before the effective date of the section.

The pertinent facts are as follows: On March 13, 1972, decedent established a revocable inter vivos trust (hereafter Edgar Olin Cooke trust) under the terms of which Elsie J. Cooke (appellant)…