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Jewett Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Feb 23, 1982
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U.S. 305 (1982) U.S. Supreme Court Jewett v. CommissionerSearch
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U.S. 305 (1982) Jewett v. CommissionerSearch
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argument had been accepted Page 455 U. S. 309 by the Court of Appeals for the Eighth Circuit in Keinath v. CommissionerSearch
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In Smith v. ShaughnessySearch
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In Estate of Sanford v. CommissionerSearch
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a fee interest before the administration of the decedent's estate had been completed. In the earlier case, Brown v. RoutzahnSearch
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a gift in contemplation of death for purposes of determining the husband's estate tax. In the second case, Hardenbergh v. CommissionerSearch
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indeed, in Brown v. RoutzahnSearch
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that the history of the Regulation demonstrates that its draftsmen merely intended to codify the rules of Brown v. RoutzahnSearch
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and Hardenbergh v. CommissionerSearch
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within the scope of the gift tax provisions. v. TheSearch
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which generally applies to the Commissioner's interpretation of the Internal Revenue Code, see Commissioner v. PortlandSearch
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vested remainder subject to divestiture, the distinction is not one of substance for our purposes here. Cf. Helvering v. HallockSearch
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In what was intended to be the application of the rules in Brown v. RautzahnSearch
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F.2d 914, cert. denied 290 U.S. 641, and Hardenbergh v. CommissionerSearch
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is possible that the federal timeliness requirement was added in response to the particular facts presented by Brown v. RotzahnSearch
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After noting the decision in Keinath v. CommissionerSearch
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Congress may seek to clarify the future without affecting the past. Cf. Knetsch v. UnitedSearch
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T.C. 430 (1978). In so doing, the court followed its earlier ruling in Page 455 U. S. 321 Keinath v. CommissionerSearch
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different from a voluntary transfer of property. A disclaimer is a refusal to accept property ab initio. Bel v. UnitedSearch
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Circuit, by its divided vote, decided the present case, the only Court of Appeals authority on the issue was Keinath v. CommissionerSearch
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authority for over seven years. Indeed, it was expressly reaffirmed by the Eighth Circuit sitting en banc in Cottrell v. CommissionerSearch
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reasonable time within which to disclaim after the death of the life beneficiary. Ibid. It distinguished Fuller v. CommissionerSearch
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rest on an insecure base. The original case, from which all the other Tax Court decisions have flowed, was Fuller v. CommissionerSearch
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no benefit whatsoever. Mrs. Fuller had accepted her gift before renouncing it. The next Tax Court case was Keinath v. CommissionerSearch
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T.C. at 435. The last Tax Court cases are Estate of Halbach v. CommissionerSearch
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T.C. 141 (1978), and Cottrell v. CommissionerSearch
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Estate of Rolin v. CommissionerSearch
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U.S. Supreme Court Jewett v. CommissionerSearch
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Keinath v. CommissionerSearch
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Brown v. RoutzahnSearch
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Hardenbergh v. CommissionerSearch
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of Brown v. RoutzahnSearch
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Commissioner v. PortlandSearch
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Cf. Helvering v. HallockSearch
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Brown v. RautzahnSearch
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Brown v. RotzahnSearch
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Cf. Knetsch v. UnitedSearch
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Bel v. UnitedSearch
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Cottrell v. CommissionerSearch
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Fuller v. CommissionerSearch
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Estate of Halbach v. CommissionerSearch
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and Cottrell v. CommissionerSearch
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Estate of Rolin v. CommissionerSearch
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