Therese Hahn - Page 17

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          Accordingly, the argument goes, the entire section 2040(b) was              
          changed by the 1981 amendment.                                              
               "It is, of course, a cardinal principle of statutory                   
          construction that repeals by implication are not favored."                  
          United States v. United Continental Tuna Corp., 425 U.S. 164, 168           
          (1976).  Nonetheless, an implied repeal may be found in certain             
          limited circumstances:                                                      
               (1) Where provisions in the two acts are in                            
               irreconcilable conflict, the later act to the extent of                
               the conflict constitutes an implied repeal of the                      
               earlier one; and (2) if the later act covers the whole                 
               subject of the earlier one and is clearly intended as a                
               substitute, it will operate similarly as a repeal of                   
               the earlier act.  But, in either case, the intention of                
               the legislature to repeal must be clear and manifest.                  
               * * * [Radzanower v. Touche Ross & Co., 426 U.S. 148,                  
               154 (1976) (quoting Posadas v. National City Bank, 296                 
               U.S. 497, 503 (1936)).]                                                

               1.  No Irreconcilable Conflict                                         
               Respondent argues that the statutory provisions in issue               
          here are irreconcilably in conflict because under the 1981                  
          amendment the point in time that a joint interest was created is            
          irrelevant, whereas the 1976 amendment applied only to "qualified           
          joint interests" created after December 31, 1976.  Respondent               
          asserts that under the 1981 amendment, Congress "created a                  
          single, simple rule of universal application and consistent                 
          results".                                                                   
               Statutory provisions, however, are not irreconcilably in               
          conflict unless there is a positive repugnancy between them or              





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