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JEWETT v. COMMISSIONER

No. 80-1614.

455 U.S. 305 (1982)

102 S.Ct. 1082

71 L.Ed.2d 170

JEWETT ET UX. v. COMMISSIONER OF INTERNAL REVENUE

Supreme Court of United States.

Decided February 23, 1982

Attorney(s) appearing for the Case

James D. St. Clair argued the cause for petitioners. With him on the briefs were John G. Fabiano, Timothy H. Gailey, and Christopher T. Carlson.

Stuart A. Smith argued the cause for respondent. With him on the brief were Solicitor General Lee, Acting Assistant Attorney General Murray, and Jonathan S. Cohen.*

Coleman Burke, Wallace B. Liverance, Jr., and Geoffrey J. O'Connor filed a brief for the Estate of Helen W. Halbach, John Poiner, Executor, as amicus curiae.

JUSTICE STEVENS delivered the opinion of the Court.

A trust beneficiary's refusal to accept ownership of property may constitute an indirect gift to a successor in interest subject to federal gift tax liability. 26 U. S. C. §§ 2501, 2511. Under Treasury Regulation § 25.2511-1(c), however, such a refusal is not subject to tax if it is effective under local law and made "within a reasonable time after knowledge...

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