Wills Trusts & Estates keyed to Dukeminier
Drye v. United States
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- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- Brief Facts: A Synopsis of the Facts of the case.
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- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Irma Deliah Drye, decedent, died intestate, leaving her son, Rohn F. Drye Jr., appellant, as the sole heir to her $233,000 estate. Prior to decedent’s death, appellant had an unpaid $325,000 tax bill, which caused the IRS to file tax liens against all of appellant’s “property and rights to property.” To prevent the IRS from taking his inheritance from decedent’s estate, appellant disclaimed his interest in the estate, which allowed the entire interest to pass to his daughter, Theresa, who was next in line under the intestacy scheme. Theresa then set up a trust under which appellant was a beneficiary.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
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