Supreme Court· 2/23/1982

Jewett v. Commissioner

Citations

455 U.S. 305
102 S. Ct. 1082
71 L. Ed. 2d 170
1982 U.S. LEXIS 72
50 U.S.L.W. 4215
49 A.F.T.R.2d (RIA) 1470

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

concluding that Congress intended federal tax liens to attach to \every species of right or interest protected by law and having an exchangeable value\ (citation and internal quotation marks omitted)
concluding that Congress intended federal tax liens to attach to “every species of right or interest protected by law and having an exchangeable value” (citation and internal quotation marks omitted)
rejecting disclaimer made twenty-four years after reaching age of majority for federal gift tax purposes
comparing disclaimer of contingent remainder to exercise of general power of appointment, which is a taxable transfer
rejecting disclaimer made twenty-four years after reaching age of majority for federal gift tax purposes
comparing disclaimer of contingent remainder to exercise of general power of appointment, which is a taxable transfer

Source: CourtListener parenthetical corpus (CC0).

Judges: Stevens, Burger, Brennan, White, Marshall, Powell, Blackmun, Rehnquist, O'Con-Nor, O'Connor

Read full opinion on CourtListener

Cited by

65 cases in this archive cite this case; the 20 most cited are listed.

Cites

18 cases in this archive are cited by this case.

Other cases named Jewett v. Commissioner

3 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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