Jewett et Ux. v. Commissioner of Internal Revenue
Decided February 23, 1982. John Paul Stevens delivered the opinion of the Court.
Docket 80-1614 · 455 U.S. 305 (1982) · Cited 111 times
Holding
The "transfer" referred to in the Treasury Regulation excepting from the federal gift tax a refusal to accept ownership of an interest in property transferred by will if such refusal is effective under local law and made "within a reasonable time after knowledge of the existence of the transfer," occurs, as indicated by both the text and history of the Regulation, when the interest is created and not at a later time when the interest either vests or becomes possessory.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 6–3.
Majority · 6
- John Paul Stevens · delivered the opinion of the Court
- Byron Raymond White
- Lewis Franklin Powell Jr.
- Thurgood Marshall
- Warren Earl Burger
- William Joseph Brennan Jr.
Dissenting · 3
- Harry Andrew Blackmun · filed a dissenting opinion
- Sandra Day O'Connor
- William Hubbs Rehnquist
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- Smith v. Shaughnessy · 318 U.S. 176 (1943)
- Helvering v. Hallock · 309 U.S. 106 (1940)
- Knetsch v. United States · 364 U.S. 361 (1960)
- Estate of Sanford v. Commissioner · 308 U.S. 39 (1939)
- Commissioner v. Portland Cement Co. of Utah · 450 U.S. 156 (1981)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Atkins v. Parker · 472 U.S. 115 (1985)
- Drye v. United States · 528 U.S. 49 (1999)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Source: Supreme Court of the United States, slip opinions (1982). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).