Estate of Koplin

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 erred in its determination that appellant’s disclaimer of the power of appointment granted to her in her parents’ declaration of trust was untimely.

The Facts

The relevant facts found by the court are as follows:

From the foregoing findings, the court concluded: “I. Said disclaimer was not filed within a reasonable time after the disclaimant acquired knowledge of the interest. II. The Objections to Report of Inheritance Tax Referee are hereby overruled. III. The Report of the Inheritance Tax Referee is true and correct.”

Contentions

Appellant contends:

Appellant urges that her interest in the…