Quimbee logo
DMCA.com Protection Status

United States v. O'Malley

383 U.S. 627 (1966)

Case BriefRelatedOptions
From our private database of 35,600+ case briefs...

United States v. O'Malley

Unites States Supreme Court

383 U.S. 627 (1966)

Facts

Edward Fabrice created five irrevocable trusts and transferred property into them. Fabrice named himself as one of the trustees for all five trusts. As a trustee, Fabrice had complete discretion whether to distribute the incomes from the trusts to the beneficiaries (Fabrice’s wife and children) or to add the incomes to the trusts’ principals. After Fabrice’s death, the federal government (defendant) determined that the trusts’ original principals and all accumulated incomes were part of Fabrice’s gross estate because Fabrice had retained control over when the beneficiaries could possess and enjoy those properties. Fabrice’s estate (plaintiff) petitioned for a determination that neither the trusts’ original principals nor the accumulated incomes were part of the gross estate. The federal district court ruled that the trusts’ original principals were part of Fabrice’s gross estate but that the accumulated incomes were not. The appellate court affirmed the split ruling. The United States Supreme Court agreed to review the matter.

Rule of Law

Issue

Holding and Reasoning (White, 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 618,000 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
  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 618,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 35,600 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.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 618,000 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
  • 35,600 briefs - keyed to 984 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