Quimbee logo
DMCA.com Protection Status

DePaoli v. C.I.R.

62 F.3d 1259 (1995)
From our private database of 18,800+ case briefs...

DePaoli v. C.I.R.

United States Court of Appeals for the Tenth Circuit
62 F.3d 1259 (1995)

Facts

Quinto DePaoli Sr. died and was survived by his wife, Soila, and his son, Quinto Jr. (plaintiff). The DePaolis were New Mexico residents. In his will, Quinto Sr. left his entire estate to Quinto Jr., who had two nonmarital children. Quinto Jr.’s federal tax return showed that he had disclaimed his inheritance above $600,000, which was the maximum amount not subject to the federal gift tax and that the remainder of the estate passed by intestate succession to Quinto Sr.’s surviving spouse, Soila, and was therefore entitled to a marital deduction. The Internal Revenue Service (IRS) denied the marital deduction and assessed an estate tax, a gift tax against the money passing from Quinto Jr. to Soila, and a penalty against Quinto Jr. for failure to file a gift-tax return. Quinto Jr. sued the tax commissioner (defendant), challenging his tax bill. The commissioner argued that both the estate and the assets passing between Quinto Jr. and Soila were taxable because Quinto Jr.’s disclaimer was not a qualified disclaimer under the tax code. The tax court ruled in favor of the tax commissioner. Quinto Jr. appealed.

Rule of Law

Issue

Holding and Reasoning (Jenkins, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 498,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 498,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 18,800 briefs, keyed to 985 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial

Here's why 498,000 law students have relied on our case briefs:

  • Reliable - written by law professors and practitioners not other law students.
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your class - works on your mobile and tablet.
  • 18,800 briefs - keyed to 985 casebooks.
  • Uniform format for every case brief.
  • Written in plain English - not in legalese and not just repeating the court's language.
  • Massive library of related video lessons - and practice questions.
  • Top-notch customer support.