Labels:book | bulletin board | poster | reckoner | sky OCR: TABLE OF CONTENTS Page Opinions below Jurisdistion Statutes regulations involved Statement Summary argument Argunent : The federal gift tax applies to Mre. Irvine's dis- claimer of her remainder in the Ordway trust The disclainer of remainder interest in trust represents trans ifer property which the federal gift tax applies The fact that the Ordway trust was created before the federal gift tax was enacted not relevant II. Mrs. 1979 disclai imer is TOu protected by the regulatory Bafe for isclaimerg made within reasonable time' he estah met of the trust Concl lusion TABLE OF AUTHORITIES Cases: Automobile Club Commissioner, 353 U.S. 180 (1957) 21 Bingler Joknson, F68 U.S. 741 {1969) 2 Burnet Guggenheim, 288 U.B 280 (1933) -..---.---- Chase Natt Bank V United States, 278 U.S. 327 (1929) .... ...
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