Cite as: 511 U. S. 224 (1994)
Opinion of Scalia, J.
contingent one, but Jewett v. Commissioner, 455 U. S. 305 (1982), resolved that issue—perhaps incorrectly.) While state disclaimer laws have chosen to override the reasonable implication of nondisclaimer, the Treasury Department regulations correctly (or at least permissibly) conclude that the federal gift tax does not.
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