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Jewett v. Commissioner

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Oral Argument
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Advocates
Stuart A. Smith (on behalf of Respondent)
James D. St. Clair (on behalf of the Petitioners)
Case Basics
Docket No.: 
80-1614
Petitioner: 
Jewett
Respondent: 
Commissioner
Decided By: 
Burger Court (1981-1986)
Opinion: 
455 U.S. 305 (1982)
Argued: 
Tuesday, December 1, 1981
Decided: 
Tuesday, February 23, 1982
Issues: 
Federal Taxation, Federal Taxation of Gifts

Cite this page
The Oyez Project, Jewett v. Commissioner , 455 U.S. 305 (1982)
available at: (http://oyez.org/cases/1980-1989/1981/1981_80_1614)
(last visited Wednesday, November 25, 2009).
Facts of the Case: 

None

Question: 

None

Conclusion: 

None

Decisions

Decision: 6 votes for Commissioner, 3 vote(s) against
Legal provision: Internal Revenue Code

Sort by Ideology

Voted with the majority
Burger
Voted with the majority
Brennan
Voted with the majority
White
Voted with the majority
Marshall
Wrote a dissent
Blackmun
Voted with the majority
Powell
Voted with the minority, joined Blackmun's dissent
Rehnquist
Wrote the majority opinion
Stevens
Voted with the minority, joined Blackmun's dissent
O'Connor

Full Opinion by Justice John Paul Stevens