FAWSETT

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• Jewett et ux. v. Commissioner of Internal Revenue, 455 U.S. 305 (U.S. 1982)
  …ad attempted to codify.15 In both of these cases the [*314] transferee had renounced a fee interest before the administration of the decedent’s estate had been completed. In the earlier case, Brown v. Routzahn, 63 F. 2d 914 (CA6 1933), cert. denied, 290 U. S. 641, a husband refused to accept a bequest under his wife’s will. Under Ohio law the disclaimer was effective because it preceded the distribution of his wife’s estate. Since the husband had never acquired ownership of the property, his disclaimer was h…

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• Roberts v. United States, 316 F.2d 489 (3d Cir. 1963)
  …oral ingestion cases are the only known cases of harm, it is possible that no person was ever exposed to ethylene glycol in the same manner as plaintiff. Johnson v. Kosmos Portland Cement Co., 6 Cir., 1933, 64 F. 2d 193, 196, certiorari denied 1933, 290 U.S. 641, 54 S.Ct. 60, 78 L.Ed. 557. Plaintiff’s and defendant’s experts differed mainly in the quantity, the type of exposure, and the effects from exposure. Their testimony and all the other evidence of causation were exclusively for the jury. Brett v. J.…

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• Routzahn v. Brown, 95 F.2d 766 (6th Cir. 1938)
  …ate so that the property left to him by her had never become part of his. Judgment for the collector followed, reversed by this court in Brown v. Routzahn, Collector, 6 Cir., 63 F. 2d 914, with mandate of remand for new trial. Certiorari was denied, 290 U.S. 641, 54 S.Ct. 60, 78 L.Ed. 557. When the case again reached the court below, the appellant filed an amended answer setting up additional distinct defenses neither adjudicated nor urged at the first trial and not reviewed upon appeal. He alleged that th…