Lamoureux v. Iowa Department of Revenue

SCHULTZ, Justice.

This appeal concerns Iowa’s disclaimer of succession to property statute, Iowa Code section 633.704. 1 The issues involve interpretation of this section to determine (1) when the nine month period for disclaiming a joint tenant’s survivorship interest commences, see section 633.704(2)(a), and (2) what constitutes an acceptance of that interest such that any disclaimer is barred, see section 633.704(4). On judicial review the district court held that although appellant disclaimed his survivorship interest within nine months of his wife’s death, the disclaimer was ineffective…