Jewett v. Commissioner

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).

Other cases named Jewett v. Commissioner

3 other CourtListener records share this case name.

• Jewett v. Commissioner
  U.S. Tax Court· 1978-06-13· cited 15×
• Jewett v. Commissioner
  N.D. Ohio· 2003-10-07· cited 4×
• Jewett v. Commissioner
  Supreme Court· 1981-06-01