Legal Opinion
Lober v. United States
United States Court of Claims
Decided December 2, 1952No. 49290PublishedCited by 7 opinions
1Opinion of the Court
MADDEN, Judge.
This is a suit by the executors of Morris Lober to recover certain estate taxes which the Government collected from the estate. They claim that the taxes were computed upon assets which were not properly in-cludible in the estate, for tax purposes.' The assets in question were the subject matter of separate trusts, created fey Morris Lober in 1924, for his son Robert T. Lober, and in 1929 for his son James Morris Lober and for his daughter, Maxine' Lober. These beneficiaries were in early childhood when the trusts were created. Morris Lober did not die until 1942.
Each of the…
2Cases cited2 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Hays' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
3Cited by7 opinions
- Lober v. United StatesSupreme Court of the United States · 1953
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
- Julia W. Barber v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Struthers v. KelmCourt of Appeals for the Eighth Circuit · 1955
- Struthers v. KelmCourt of Appeals for the Eighth Circuit · 1955
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