id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2784	Chapman, Gary L.	Disclaimer of Joint Tenancy Interest—When Does the Nine-Month Time Limit in I.R.C. Section 2518 Begin to Run?	1988	36	.pdf	application/pdf	16907	840	63	Prior to Kennedy only two courts ad- dressed the issue of disclaiming joint tenancy property interest. Courts would almost always be able to make the comparison, made by the court in Kennedy, that the right to partition is equivalent to a general power of appointment and, therefore, would apply the regulation that discusses general power of appointments rather than the one that addresses joint property interest.	cache/inlawrev-2784.pdf	txt/inlawrev-2784.txt