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MATTER OF ESTATE OF LAMOUREUX

No. 86-1333.

412 N.W.2d 628 (1987)

In the Matter of the ESTATE OF Evelyn LAMOUREUX, Deceased. Leo E. LAMOUREUX, as Personal Representative, Surviving Spouse and Individually, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

September 23, 1987.

Attorney(s) appearing for the Case

Gary W. Armstrong of Mack, Hansen, Gadd & Armstrong, P.C., Storm Lake, for appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for appellee.

Considered by REYNOLDSON, C.J., and McGIVERIN, LARSON, SCHULTZ, and LAVORATO, JJ.

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...

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