Labels:book | reckoner | sky | tree | windowpane OCR: Iesponse to the Respondents' argument based on Congressional intent Estate Copley. 194 F.2 365 the Seventh Circuit rejected similar argument made the Commissioner Commissioner the question posed, well brief simplifies situation"} RY focusing the 1979 Disclaimer, the Government ignores the retroactive application the Act itself matter that it recognized iT both courts below Cong ress has made its intent clear that taxpayers have the right to disclaim property ard that new disclaimer rules are not to be retroactively applied tO existing interests Under this consistent scheme following Section 501b's mandate the effectiveness Mrs Irvine's Disclaimer must measured disclaimer rule in effect when her interest was created the applicable property law rule Taxation JO Mrs. Irvine's Disclainter Unde ...
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