1. Home
  2. Browse Decisions
  3. F.2d
  4. 638 F.2d
  5. 638 F.2d 93 (1980)
 

JEWETT v. C. I. R.

No. 78-3621.

638 F.2d 93 (1980)

George F. JEWETT, Jr., and Lucille M. Jewett, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 9, 1980.

Rehearing Denied February 18, 1981.

Attorney(s) appearing for the Case

Robert J. Richards, Jr., Boston, Mass., for petitioners-appellants.

Jonathan S. Cohen, Tax Div. Dept. of Justice, Washington, D. C., argued for respondent-appellee; Suzanne G. Duvall, Washington, D. C., on brief.

Before BROWNING and MERRILL, Circuit Judges, and HARRIS, District Judge.

MERRILL, Circuit Judge:

This is an appeal from a decision of the Tax Court holding that appellant George F. Jewett, Jr., made taxable gifts when he executed disclaimers of his remainder interest in a testamentary trust.1 We affirm.

The facts are not in dispute. Appellant's grandmother, Margaret Jewett, a resident of Massachusetts, died in 1939, and by her will created a trust with income to go to her husband, James, during his...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases