In re Estate of Holden
South Carolina Supreme Court
539 S.E.2d 703 (2000)
William Holden, Sr. died intestate, survived by his wife Julia and sons William Jr. (plaintiff) and Robert (the sons), who filed unambiguous disclaimers of their interests in the estate; their attorney's accompanying letter stated the sons intended their disclaimers to direct the property to Julia. When the probate court indicated that, after the disclaimers, a portion of the estate would instead pass to the grandchildren under intestacy law, the sons filed a "Revocation and Withdrawal of Disclaimer." The probate court appointed a guardian ad litem (defendant) for the grandchildren, found the disclaimers valid but the attempted revocations invalid, and ruled half the estate would go to the grandchildren; the circuit court reversed on federal tax-code grounds, but the court of appeals reversed again, finding the disclaimers valid, and the sons appealed.
Whether a disclaimer of an intestate interest, unambiguous on its face, is rendered ineffective by a separate accompanying letter revealing the disclaimant's intent to direct the disclaimed property to a particular third party.