Lober v. United States’s Empirical Analysis
1953
Citation profile
112 federal appellate · 7 district · 22 state decisions
How this case has been cited
Cited by 218 later decisions (7 by the Supreme Court) — most recently March 2018 · most notably United States v. Byrum (1972), United States v. Estate of Grace (1969)
112 federal appellate · 7 district · 22 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Commissioner of Internal Revenue v. Holmes' Estate · James v. Shaughnessy · Hays' Estate v. Commissioner · Olympic Radio & Television, Inc. v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 218 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A donor who keeps so strong a hold over the actual and immediate enjoyment of what he puts beyond his own power to retake has not divested himself of that degree of control which [the statute] requires in order to avoid the tax.””
8 later decisions quote this exact passage · from the majority“(1) Transfers after June 22, 1936. — To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money’s worth), by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any other person (without regard to when or from what source the decedent acquired such power), to alter, amend, revoke, or terminate or where any such power is relinquished during the three-year period ending on the date of decedent's death.”
3 later decisions quote this exact passage · from the majority““A crucial term of the trust instruments was that Lober could at any time he saw fit turn all or any part of the principal of the trusts over to his children. Thus he could at will reduce the principal or pay it all to the beneficiaries, thereby terminating any trusteeship over it.” 346 U.S. at 336 , 74 S.Ct. at 99 .”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.