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United States Vs. Irvine

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  • US Supreme Court
  • Apr 20, 1994

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49 entries 5 linked 44 unlinked
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  1. Jewett Vs. Commissioner US Supreme Court · Feb 23, 1982
    Relied / Followed
  2. Smith Vs. Shaughnessy US Supreme Court · Feb 15, 1943
  3. Estate of Sanford Vs. Commissioner US Supreme Court · Nov 06, 1939
  4. Burnet Vs. Harmel US Supreme Court · Nov 07, 1932
  5. United States Vs. Pelzer US Supreme Court · Mar 03, 1941
  6. U.S. 224 (1994) October Term, 1993 Syllabus United States V. Irvine
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  7. Jewett v. Commissioner
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  8. JUSTICE SOUTER delivered the opinion of the Court. In Jewett v. Commissioner
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  9. Jewett v. Commissioner
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  10. Automobile Club of Mich. v. Commissioner
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  11. Ordway v. United
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  12. Ordway v. United
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  13. the effect of a dis- 232 claimer for federal gift tax purposes. See id., at 996 (citing Hardenbergh v. Commissioner
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  14. Ordway v. United
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  15. gratuitous transfers, by whatever means, of property and property rights of significant value. See, e. g., Dickman v. Commissioner
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  16. Vlasek v. Vlasek
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  17. Estate of Sanford v. Commissioner
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  18. Burnet v. Harmel
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  19. Morgan v. Commissioner
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  20. United States v. Mitchell
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  21. U. S. 190 , 197 (1971). The Court put it this way in United States v. Pelzer
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  22. See Jewett v. Commissioner
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  23. Schoonover v. Osborne
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  24. Seifner v. Weller
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  25. Albany Hosp. v. Hanson
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  26. Burritt v. Silliman
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  27. Perkins v. Isley
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  28. Wallace v. Moore
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  29. Gottstein v. Hedges
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  30. Blanchard v. Sheldon
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  31. state-law tolerance for delay in disclaiming reflects a less theoretical concern. An impor- 16 See Brown v. Routzahn
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  32. Hardenbergh v. Commissioner
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  33. Gottstein v. Hedges
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  34. Untermyer v. Anderson
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  35. United States v. Jacobs
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  36. here, as Mrs. Irvine did not disclaim until 1979. See supra, at 235. 242 Opinion of SCALIA, J. v The
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  37. The implication from nondisclaimer is much weaker when the interest is a 243 contingent one, but Jewett v. Commissioner
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  38. Syllabus United States V. Irvine
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  39. of the Court. In Jewett v. Commissioner
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  40. Ordway v. United
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  41. Dickman v. Commissioner
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  42. Vlasek v. Vlasek
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  43. See Jewett v. Commissioner
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  44. Schoonover v. Osborne
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  45. Wallace v. Moore
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  46. See Brown v. Routzahn
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  47. Untermyer v. Anderson
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  48. Opinion of SCALIA, J. v. The
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  49. United States v. Jacobs
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