Wisconsin Statutes
Wis. Stat. § 853.40 (2026)
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853.40853.40 Disclaimer. A person to whom property would otherwise pass under a will may disclaim all or part of the property as provided in s. 854.13.
853.40 HistoryHistory: 1977 c. 309; 1983 a. 186; 1983 a. 189 s. 329 (26); 1985 a. 29, 37; 1987 a. 220; 1991 a. 39; 1997 a. 188.
853.40 AnnotationUnless barred by statute, a debtor can disclaim a bequest, thus defeating a creditor’s action under s. 813.026. Estate of Goldhammer v. Goldhammer, 138 Wis. 2d 77, 405 N.W.2d 693 (Ct. App. 1987).
853.40 AnnotationExcept for a tax-related “qualified disclaimer,” the 9-month time limit for disclaimer of a future interest commences on the death of the life tenant. Estate of Balson, 183 Wis. 2d 31, 515 N.W.2d 474 (Ct. App. 1994).
853.40 NoteNOTE: The preceding cases were decided prior to the adoption of 1997 Wis. Act 188, which made extensive revisions to s. 853.27 and created s. 854.06.
Notes of Decisions
Cited in 5
cases, 1985–1994 · leading case: In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994).
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
Dyer v. Eckols, 808 S.W.2d 531 (Tex. App. 1991). “Code §§ 42-6-2, 42-6-5 (1982); Wis.Stat.Ann. §§ 853.40(2), 853.40(6)(b) (West Supp.”
In Matter of Est. of Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldammer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
John Deere Credit Co. v. Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldam-mer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
Est. of Boyd v. Comm'r, 85 T.C. 1056 (Tax Ct. 1985). “40 , irrevocably disclaim my entire interest under that will, including any right to have the probate estate pay any federal or Wisconsin estate or inheritance tax on any property passing to me outside the probate estate.”
— Wis. Stat. § 853.40(2) — 2 cases
Dyer v. Eckols, 808 S.W.2d 531 (Tex. App. 1991). “Code §§ 42-6-2, 42-6-5 (1982); Wis.Stat.Ann. §§ 853.40(2), 853.40(6)(b) (West Supp.”
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
— Wis. Stat. § 853.40(4) — 1 case
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
— Wis. Stat. § 853.40(4)(b) — 1 case
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
— Wis. Stat. § 853.40(6) — 2 cases
In Matter of Est. of Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldammer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
John Deere Credit Co. v. Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldam-mer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
— Wis. Stat. § 853.40(6)(c) — 1 case
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
— Wis. Stat. § 853.40(7)(a) — 2 cases
In Matter of Est. of Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldammer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
John Deere Credit Co. v. Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldam-mer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
— Wis. Stat. § 853.40(7)(b) — 2 cases
In Matter of Est. of Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldammer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
John Deere Credit Co. v. Goldammer, 405 N.W.2d 693 (Wis. Ct. App. 1987). “Goldam-mer then filed a disclaimer under sec. 853.40, Stats., renouncing his interest.”
— Wis. Stat. § 853.40(8) — 1 case
In Matter of Est. of Balson, 515 N.W.2d 474 (Wis. Ct. App. 1994). “Therefore, on August 3, 1992, David filed a disclaimer of his remainder interest, expressly invoking the provisions of Wisconsin's disclaimer statute, § 853.40, Stats. In conjunction with his disclaimer, David also filed a petition for construction of Charles' will, contending…”
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