William C. and Elaine Gaskins - Page 48

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            with Mr. Quinn. The majority of her assets reside in her law                                   
            firm retirement plans, and are attributed to her earnings over                                 
            the many years of her 50 year participation in the work force.                                 
            The assets accumulated in the course of the Quinns' normal                                     
            working life do not derive from the omitted income and are not a                               
            significant benefit.                                                                           
                  As with Mrs. Gaskins, respondent argues that Mrs. Quinn                                  
            must account for the diverted income. She cannot account for                                   
            something she knows nothing about. See our discussion of this                                  
            requirement as to Mrs. Gaskins, above. As with Mrs. Gaskins, we                                
            reject respondent's argument. Mrs. Quinn knew of no diverted                                   
            funds, had no reason to know, of any diverted funds, and                                       
            possessed no assets in excess of those accrued in the course of                                
            ordinary support and a lifetime of steady savings. Mrs. Quinn                                  
            has amply demonstrated that she derived no benefit from any                                    
            unreported income of her husband.                                                              
                  The Quinns remain married, although their relationship has                               
            suffered. During 1982, when learning of the Credit Alliance                                    
            suit, Mrs. Quinn considered getting a divorce. Her confidence in                               
            Mr. Quinn was shaken; she felt her financial security, for which                               
            she had worked and scrimped and saved her entire life, being                                   
            threatened. Rather than pursue divorce proceedings, the Quinns                                 
            agreed that their joint assets, including the house given to                                   
            them by Mrs. Quinn's parents, be transferred to Mrs. Quinn,                                    
            either in her name alone or jointly with one or the other of                                   




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