UNITED STATES v. IRVINE

No. 92-1546.

511 U.S. 224 (1994)

UNITED STATES v. IRVINE et al.

United States Supreme Court.

Decided April 20, 1994.


Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Days, Acting Assistant Attorney General Paup, Deputy Solicitor General Wallace, Jonathan S. Cohen, and Teresa E. McLaughlin.

Phillip H. Martin argued the cause for respondents. With him on the briefs were Mary J. Streitz, Carol A. Peterson, and Cole Oehler.*

Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, O'Connor, Kennedy, Thomas, and Ginsburg, JJ., joined, and in which Scalia, J., joined except as to Part III—A. Scalia, J., filed an opinion concurring in part and concurring in the judgment, p. 242. Blackmun, J., took no part in the decision of the case.


Justice Souter, delivered the opinion of the Court.

In Jewett v. Commissioner, 455 U.S. 305 (1982), we construed the 1958 version of Treasury Regulation § 25.2511— 1(c) to provide that the disclaimer of a remainder interest in a trust effects a taxable gift unless the disclaimant acts within a reasonable time after learning of the transfer that created the interest. This case presents the question whether the...

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