-22-
an express repeal in the same legislation. See Gallenstein v.
United States, 975 F.2d at 291 ("When Congress wanted to repeal a
particular section of the estate tax code, it did so
expressly."); see also West Va. Univ. Hosps., Inc. v. Casey, 499
U.S. 83, 98 (1991) ("the purpose of a statute includes not only
what it sets out to change, but also what it resolves to leave
alone.").
Conclusion
For the foregoing reasons, we hold that the "new" definition
of "qualified joint interests" in section 2040(b)(2) did not
expressly or impliedly repeal the effective date of section
2040(b)(1). Thus, section 2040(b)(1) does not apply to spousal
joint interests created before January 1, 1977. Accordingly,
respondent's motion for partial summary judgment will also be
denied.
To reflect the foregoing,
Appropriate orders
will be issued.
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