Lober v. United States, 346 U.S. 335 (1953)

Name: Lober v. United States, 346 U.S. 335 (1953) - Syllabus
Author: U.S. Supreme Court

Lober v. United States

No. 30

Argued October 16, 1953
Decided November 9, 1953
346 U.S. 335

CERTIORARI TO THE COURT OF CLAIMS

Syllabus

Decedent had transferred property to himself as trustee for his minor children, reserving discretionary power to invest and reinvest the principal and income, which were to be paid to the children when they attained certain ages. The trusts were declared irrevocable, but decedent reserved the right to pay over to the children at any time any or all of the trust assets.

Held: the value of the trust assets was includable in decedent’s estate for estate tax purposes, under § 811(d)(2) of the Internal Revenue Code. Pp. 335-337.

124 Ct.Cl. 44, 108 F.Supp. 731, affirmed.

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Chicago: U.S. Supreme Court, "Syllabus," Lober v. United States, 346 U.S. 335 (1953) in 346 U.S. 335 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=CX41VH36VT7MC6F.

MLA: U.S. Supreme Court. "Syllabus." Lober v. United States, 346 U.S. 335 (1953), in 346 U.S. 335, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=CX41VH36VT7MC6F.

Harvard: U.S. Supreme Court, 'Syllabus' in Lober v. United States, 346 U.S. 335 (1953). cited in 1953, 346 U.S. 335. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=CX41VH36VT7MC6F.