Jewett Vs. Commissioner

Decided On : Feb-23-1982

Court : US Supreme Court

LAW: the Tax Reform Act, section 2501, section 2501, the Tax Reform Act

PERSON: Jewett, Jewett v. Commissioner, Jewett v. Commissioner, J., BLACKMUN, J., Margaret Weyerhaeuser Jewett, Reg, Keinath v. Commissioner, Smith, Smith, Sanford v. Commissioner, Brown v. Routzahn, Hardenbergh v. Commissioner, Reg, Brown, Brown, Brown, Hardenbergh, Lucille M. Jewett, Cert, Reg, Keinath, Cong, Cong, Margaret Weyerhaeuser Jewett's, Reg, Reg, Memorandum, Brown, Hardenbergh, Brown, Pub, Keinath v. Commissioner, Knetsch, REHNQUIST, Margaret Weyerhaeuser Jewett, George F. Jewett, James R. Jewett, George F. Jewett, Mary, George F. Jewett, George F. Jewett, George F. Jewett, James, George, Mary, George F. Jewett, Lucille M. Jewett, Reg, George F. Jewett, Keinath v. Commissioner, Harris, Keinath, Keinath, Keinath, Fuller, T.C. 147, Keinath, Keinath, Keinath, Keinath, Jewett, Pub, Keinath, Keinath, Fuller, T.C. 147, Keinath, Jewett, Fuller, Keinath v. Commissioner, Keinath, Fuller, Fuller, Keinath, Keinath, Keinath, George F. Jewett, Keinath, Keinath, Keinath, Keinath, Rolin v. Commissioner

CARDINAL: 455, 455, 455, 455, 638, 26, 25.2511-1(c, 9, one, two, one-half, two, 15, 1, 2, 3, 25.2511-1(c, 480, 6, 8, 452, 904, 9, 10, 12, two, 26, 2, 3, 13, 25.2511-1(c, 14, two, 15, 63, 914, 290, 198, 344, three, 198, 66, 25.2511-1(c, two, two, 16, two, half, two, 1, 2, 17, 18, 19, 20, 26, two, 70, 438, 1, 2, quarter, 26, 2501(a)(1, 3, 26, 4, 25.2512, 25.2511-1(c, 26, 25.2511, 5, 6, 480, 64, 70, 8, 638, 9, 665, 10, 70, 435, 3, 12, one, 28, 665, 40, 13, 25.2511-1(c, 9, 10, 14, 15, 204, 63, 914, 290, 198, 344, two, 25.2511, 16, one-third, 63, 916, 17, 70, 437, 18, 94, 90, 2009(b, 26, 19, 480, 66-67, 20, three, 2/1, 2/2, 25.2511-1(c, 26, 25.2511, 26, 70, 58, 480, 638, two, 2501(a)(1, 26, 2501(a)(1, 5, 25.2511-1(c, 1, 2, 452, 683, 693, 406, 3, 628, 2/3, 638, 96, one, 4, 480, 61, 64, 37, 628, 628, 638, 96, 5, 2009(b)(1, 26, 94, 2009(e)(2, 90, 66, 6, 37, five-eighths, five-eighths, 58, 58, 358, 58, 358, 2/4, 70, 70, 435, 71, 72, 26, 7, 628, 2/1, 2/2, 26, 2513, 2/3, three, 628, 2/4, 68, 927, 588, 368

GPE: U.S., U.S., U.S., U.S., Pp, Massachusetts, Treas, U.S., Massachusetts, Ohio, U.S., Minnesota, Treas, Utah, the United States, the United States, Treas, U.S., U.S., Ohio, T.C., pp, United States, Jr., Massachusetts, Jr., Massachusetts, Treas, Massachusetts, United States, U.S., Jr.

DATE: 1982, 1982, 1982, 80-1614, December 1, 1981, February 23, 1982, 33 years, 93, 2501, 2511, 33 years, 1939, 1972, 45 years old, 1972, the third and fourth quarters of 1972, 57 (1973, 2501, 2511, November 15, 1958, January 3, 1957, 1958, October 1, 1958, 63, 1952, 1976, 1958, 2514, the years, 24 years, 24 years, 1972, 70 years of age, 45, 1972, 1978, 2502, 1981, 1978, 1980, 39 (1932, 27 (1932, January 3, 1957, 58 (1957, July 27, 1981, 1933, 1952, 63, 1912, 1920, between 1912 and the date, eight years, 72 years old, 8-year, 1976, 1893, 57, 1973, 94-1380, 1976, some 14 years later, January 14, 1939, April 10, 1927, 12 years old, 1972, March 7, 1901, August 30, 1972, December 14 of that year, 1972, September 30 and December 31, 1972, 1981, 1954, 1978, 1972, 57 (1973, five years before, 93, 1980, 12 years old, the age of 21, 1948, 24 years, 1972, 1939, 1971, 1972, over seven years, 1127, 1980, just a few weeks, 59, eight weeks, 1961, 1128, 16 days, two months, 1129, 1939, 1976, 94 455, 2518, 1976, 1896, 94-1380, 1976, December 31, 1976, January 1, 1977, December 31, 1976, 67-68, 1977, 1961, many years, 1972, over 25 years, 1978, 1978, 1979, 2035, three years, the number of years, 1131, 1954, 1132-1133, 1131, 1977, 1978

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS, THE NINTH CIRCUIT, Syllabus, the Internal Revenue Code, Court, BURGER, C.J., BRENNAN, WHITE, POWELL, REHNQUIST, Court, Treasury Regulation, Government, the Internal Revenue Code, the Tax Court, the Tax Court, the Court of Appeals, Page 455 U. S. 309 , the Court of Appeals, the Eighth Circuit, the Tax Court, the Ninth Circuit, the Treasury Regulation, the Internal Revenue Code, Senate, House, Court, Congress, Court, Treasury Regulation, Regulation, Regulation, III Treasury Regulation, Page 455 U. S. 313 , Treasury, Regulation, U.S. 641, Regulation, Regulation, Regulation, Congress, Congress, Regulation, Regulation, the Internal Revenue Code, Portland Cement Co., the Tax Court, T.C. 430, the Court of Appeals, Blackacre, Blackacre, Greenacre, Greenacre, CFR, the Tax Court, T.C. 430, the Tax Court, Congress, Regulation, Congress, Fed, State, the Treasury Department, the Tax Court, State, Regulation, House, Congress, Congress, Congress, JUSTICE, Government, Court, the Court of Appeals, Commonwealth, CFR, the Internal Revenue Code, the United States Tax Court, T.C. 430, Keinath v. Commissioner, the United States Court of Appeals, the Eighth Circuit, the Ninth Circuit, the Tax Court, Courts of Appeals, Court, Court, Regulation, Court, Court, the Commissioner's Regulation, the Ninth Circuit, Court of Appeals, the Eighth Circuit, Cottrell, Ninth Circuit, the Tax Court, The Eighth Circuit's, Regulation, the Tax Court, Cottrell, the Eighth Circuit, the Eighth Circuit, Cottrell, Ninth Circuit, Cottrell, Court, Congress, Court, Congress, Congress, The House Committee on Ways and Means, Court, Congress, the Tax Court, Tax Court, Cottrell, Tax Court, Tax Court, the Eighth Circuit, Tax Court, T.C. 141, Cottrell, T.C. 489, Cottrell, the Eighth Circuit, the Court of Appeals, Eighth Circuit, the Tax Court, the United States Tax Court, Court, The Eighth Circuit, Cottrell, the Court of Appeals, the Internal Revenue Code, Cottrell, Cottrell, Cottrell

PERCENT: fifty percent, 50%, 95%, fifty percent, 50%, the remaining 5%, 450 U. S. 156 , 50-percent, 50 percent

ORDINAL: first, second, First, Second, first, second, first, second, first, second, second, third, second, 5th, first

MONEY: $8 million, approximately $750,000, approximately $8 million, approximately $750,000

NORP: §, D.

WORK_OF_ART: Regulation, Regulation

EVENT: the 1958 Regulation, The 1958 Regulation, U.S.C. § 2518(b, the 1958 Regulation

PRODUCT: Memorandum, Report