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OCR: The unfairness of fewett's holding. as applied Mrs. Irvine dramatically apparent, because she lived Minnesota ir the Eighth Circuit where Keinath was not settled but controlling time het Disclaimer Moreover, she had disciaim that existed before enactment of the statute The Government had announced it PnOM follow inat the Eighth Circuit and Mrs Irvine quite justifiabl y reliec on Keinath in making her Disclaimer Jewett by contrast, disclaimed before Keinath was decided and had no ore existing right tc disclaim. 31/ Given these equitable factors pue circumstances you present iT Jewett's case this Court should conclude that Mrs Irvine': Disclaimer made shortly after Trust termination EeM made within reasonable time" required by the 1986 Regulation. Altern ativelv, Jewett Should Reconsidered a ...