From our private database of 35,400+ case briefs...
Lober v. United States
United States Supreme Court
346 U.S. 335 (1953)
Facts
Morris Lober created an irrevocable trust for each of his three children and appointed himself as trustee. Under the trust documents, Lober had full management power over the trusts’ assets until a child reached the age of 21, when he or she would receive any accumulated income in his or her respective trust. When a child reached age 25, Lober would be compelled to distribute the trust principal to the child. Lober also had the power to, at any time, distribute all or a portion of a given trust’s principal to its beneficiary, which would terminate that trust. Lober died while still trustee of the three trusts. The Internal Revenue Service (IRS) (defendant) determined that the trust property was includable in Lober’s gross estate. The executors of Lober’s estate (plaintiffs) disagreed. The estate paid the disputed liability and sued for a refund. The court of appeals found in favor of the IRS, and the executors of Lober’s estate appealed.
Rule of Law
Issue
Holding and Reasoning (Black, J.)
What to do next…
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.
