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DePAOLI v. C.I.R.

No. 94-9015.

62 F.3d 1259 (1995)

Quinto DePAOLI, Jr., Estate of Quinto DePaoli, Deceased, Soila DePaoli and Rachel Craig, Personal Representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

July 31, 1995.

Attorney(s) appearing for the Case

Towner Leeper, El Paso, TX, for petitioners-appellants.

William J. Patton (Loretta C. Argrett and Richard Farber with him, on the brief) of the U.S. Dept. of Justice, Tax Div., Washington DC, for respondent-appellee.

Before EBEL, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and JENKINS, Senior District Judge.

JENKINS, Senior District Judge.

This case arises out of the taxpayers' efforts to escape estate taxes by disclaiming a testamentary transfer of property. The Tax Court held the purported disclaimer invalid for estate tax purposes, subjecting the taxpayers to liability not only for estate taxes but also for a gift tax and an addition to tax under section 6651(a)(1) of the Internal Revenue Code. See 66 T.C.M. (CCH) 1493, 1993...

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