United States Supreme Court
528 U.S. 49 (1999)
Rohn F. Drye, Jr. ran up a bill of $325,000 for unpaid taxes and the Internal Revenue Service filed tax liens against all of his “property and rights to property.” When his mother, Irma Deliah Drye, died intestate, he disclaimed his inheritance as sole heir to her intestate estate of $233,000 to shield his inheritance from the federal tax liens. Pursuant to the state disclaimer law, which treated a disclaiming heir as having predeceased the decedent, Drye’s interest passed to his daughter, Theresa, as though he had predeceased his mother. Theresa placed the inherited funds in a trust of which she and her parents were the beneficiaries. The trust was spendthrift, i.e., structured to protect the assets of the trust from creditors of its beneficiaries. On appeal to the United States Supreme Court, Drye argued that consistent with state law, which he argued was controlling, his interest in his mother’s estate should pass to his daughter free of the tax liens.
Rule of Law
Holding and Reasoning (Ginsburg, J.)
What to do next…
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 97,000 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.
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 220,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 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.