From our private database of 35,400+ case briefs...
Commissioner v. Estate of Noel
United States Supreme Court
380 U.S. 678 (1965)
While at the airport with his wife, Mr. Noel bought flight insurance before boarding a plane. Noel’s wife, Ruth (plaintiff), who did not board the plane, paid the premiums and took possession of the policies. Under the terms of the policies, the power to alter beneficiaries or to assign the policies were held by Noel. The plane crashed, Noel died, and Ruth received the face value of the insurance policies. Ruth did not include the amount paid on the policies in Noel’s gross estate. The Internal Revenue Service (IRS) (defendant) determined that the amounts should have been included in the gross estate, and the tax court upheld the IRS’s determination. The court of appeals reversed, and the IRS appealed to the United States Supreme Court.
Rule of Law
Holding and Reasoning (Black, 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 616,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead 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.Learn about our approachRead more about Quimbee
Here's why 616,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,400 briefs, keyed to 984 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.