Legal Opinion
Keinath v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 8, 1973No. Nos. 72-1647 to 72-1651PublishedCited by 27 opinions
1Opinion of the Court
GIBSON, Circuit Judge.
These consolidated appeals1 question the validity of a gift tax of $147,572 plus interest assessed by the Commissioner and sustained by the Tax Court on a disclaimer made by a remainder-man within six months after the death of the life beneficiary. The Tax Court opinion, reported in 58 T.C. 352 (1972), held the disclaimer was not timely filed. We reverse for the reasons set forth in this opinion.
*59John H. MacMillan, Sr., the grandfather of appellants Pauline Keinath, Car-gill MacMillan, Jr., and Whitney MacMillan died testate in 1944, devising and bequeathing most of his…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corliss v. BowersSupreme Court of the United States · 1930
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
14 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Williams v. ElyMassachusetts Supreme Judicial Court · 1996
- Lois P. Cottrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977
- Cottrell v. CommissionerUnited States Tax Court · 1979
22 more not listed; retrieve them via the Exa API.