The Oyez Project Virtual Tour of the Supreme Court Building

Abstract

Argument: Tuesday, December 1, 1981
Decision: Tuesday, February 23, 1982
Issues: Federal Taxation of Gifts

Advocates

James D. St. Clair (on behalf of the Petitioners)
Stuart A. Smith (on behalf of Respondent)

Facts of the Case

None

Question

None

Conclusion

None

Supreme Court Justice Opinions and Votes (by Seniority)

Sort by Ideology
(More information here)
Decision: 6 votes for Commissioner, 3 vote(s) against
Legal Provision: Internal Revenue Code
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

Cite this page

The Oyez Project, Jewett v. Commissioner, 455 U.S. 305 (1982),
available at: <http://www.oyez.org/cases/1980-1989/1981/1981_80_1614/>
(last visited ).