Opinion ID: 1118867
Heading Depth: 1
Heading Rank: 1

Heading: the appeal was timely

Text: The administrator contends that the December 21, 1984, appeal is untimely, and that it should be dismissed because a final order in the case was entered on November 20, 1984. The Stearmans counter with the argument that a final order was not entered until December 10, 1984, the date that specific terms of tax liability was determined and imposed. After this Court ordered the Stearmans to show cause why the appeal should not be dismissed, the trial court in a nunc pro tunc proceeding corrected the November 20, 1984, journal entry to reflect the final judgment date as December 10, 1984. Pursuant to 58 O.S. 1981 § 721, an appeal may be taken from refusing or allowing the release of estate tax liability, [2] and an appeal from the final accounting in a decree of distribution is a final appealable order. [3] The appeal was timely filed on December 21, 1984, because the refusal or the allowance of the release of estate tax liability was not finally determined until the actual amount of tax liability was settled, December 10, 1984. [4]