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Bullen v. Wisconsin, 240 U.S. 625 (1916)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bullen v. Wisconsin, 240 U.S. 625 (1916)
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Bullen v. Wisconsin No. 262 Argued March 8, 1916 Decided April 10, 1916 240 U.S. 625
ERROR TO THE COUNTY COURT OF
WAUKESHA COUNTY, STATE OF WISCONSIN
Syllabus
A deed made by a resident of one state to a person of another state as trustee for certain beneficiaries of personal property consisting of stocks and bonds, donor retaining income for life and power of appointment, and providing that no portion of principal or income be paid over to any person before the donor’s death unless by his direction, held not to amount to a transfer of the property, and the courts of the donor’s state did not err in sustaining the imposition of an inheritance tax under the law of that state on the whole fund as upon a transfer intended to take effect in enjoyment after the donor’s death.
A case is on one side of a statutory line or the other, and if on the safe side, it is none the worse legally because the full measure of what the law permits is availed of; to condemn an act as an evasion, it must be on the wrong side of the line as indicated by the policy, if not by the mere letter of the law.
Notwithstanding such deed of trust and that the trustee had possession in the other the certificates of stock and bonds and that state had imposed an inheritance tax thereon owing to the situs thereof, held that the imposition of the inheritance tax by the state in which the donor resided was not unconstitutional either as impairing the obligation of contract or as depriving the beneficiaries of their property without due process of law.
143 Wis. 512 affirmed.
The facts, which involve the constitutionality under the due process provision of the Fourteenth Amendment of an inheritance tax fixed upon the estate of a resident of the Wisconsin, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Bullen v. Wisconsin, 240 U.S. 625 (1916) in 240 U.S. 625 240 U.S. 626–240 U.S. 629. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1IHLPENJ1IIVPK9.
MLA: U.S. Supreme Court. "Syllabus." Bullen v. Wisconsin, 240 U.S. 625 (1916), in 240 U.S. 625, pp. 240 U.S. 626–240 U.S. 629. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1IHLPENJ1IIVPK9.
Harvard: U.S. Supreme Court, 'Syllabus' in Bullen v. Wisconsin, 240 U.S. 625 (1916). cited in 1916, 240 U.S. 625, pp.240 U.S. 626–240 U.S. 629. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1IHLPENJ1IIVPK9.
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