CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


SCHLESINGER V. WISCONSIN, 270 U. S. 230 (1926)

Subscribe to Cases that cite 270 U. S. 230 RSS feed for this section

U.S. Supreme Court

Schlesinger v. Wisconsin, 270 U.S. 230 (1926)

Schlesinger v. Wisconsin

No. 146

Argued January 18, 1926

Decided March 1, 1926

270 U.S. 230

Syllabus

1. A conclusive statutory presumption that all gifts of a material part of a decedent's estate made by him within six years of his death were made in contemplation of death, whereby they become subjected, without regard to his actual intent in making the gifts, to graduated inheritance taxes, creates an arbitrary classification and conflicts with the Fourteenth Amendment. P. 270 U. S. 239.

2. Such arbitrary classification, and consequent taxation, cannot be sustained upon the ground that legislative discretion found them necessary in order to prevent evasion of inheritance taxes. P. 270 U. S. 240.

3. The state is forbidden to deny due process of law, or the equal protection of the laws, for any purpose whatever, and a forbidden tax cannot be enforced in order to facilitate the collection of one properly laid. Id.

184 Wisc. 1 reversed.

Error to a judgment of the Supreme Court of Wisconsin sustaining an inheritance tax. chanroblesvirtualawlibrary

Page 270 U. S. 236





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED