Study Aids
Case Briefs Overview
Casebooks
Case Briefs
E

Estate of Green v. United States

68 F.3d 151 (1995)

From our private database of 46,400+ case briefs, written and edited by humans—never with AI.

Estate of Green v. United States

United States Court of Appeals for the Sixth Circuit
68 F.3d 151 (1995)

Facts

Jack Green and his wife, Norma Green, set up two trusts for the benefit of their grandchildren, Jennifer and Greer Goodman. Jack, as settlor for the trust benefitting Jennifer, nominated Norma as trustee. Norma, as settlor for the trust benefitting Greer, nominated Jack as trustee. The trustees had no authority over the trusts other than to reinvest trust income and time distributions. There was no way for the trustees to exercise their powers to derive any personal economic benefits. Jack died while serving as the trustee for the trust benefitting Greer. Jack’s estate (plaintiff) did not include either trust in his gross estate. The Internal Revenue Service (IRS) (defendant) invoked the reciprocal-trusts doctrine to determine that the trusts must be included. The estate challenged this determination in district court and prevailed. The IRS appealed.

Rule of Law

Issue

Holding and Reasoning (Krupansky, J.)

What to do next…

  1. 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 832,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. 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 832,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,400 briefs, keyed to 994 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.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 832,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,400 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Estate, Trust, and Gift Taxation

Key Terms