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Treichler v. Wisconsin, 338 U.S. 251 (1949)
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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.
Treichler v. Wisconsin, 338 U.S. 251 (1949)
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Treichler v. Wisconsin No. 20 Argued October 11-12, 1949 Decided November 7, 1949 338 U.S. 251
APPEAL FROM THE SUPREME COURT OF WISCONSIN
Syllabus
1. The Wisconsin emergency tax on inheritances, Wis.Stat. 1947, § 72.74(2), as applied by the Supreme Court of Wisconsin in this case, is a tax on property rated and measured in part by tangible property situated in other states. Pp. 252-256.
2. Insofar as it is measured by tangible property outside Wisconsin, the tax violates the Due Process Clause of the Fourteenth Amendment. Frick v. Pennsylvania, 268 U.S. 473. Pp. 256-257.
254 Wis. 24, 35 N.W.2d 404, reversed.
The Supreme Court of Wisconsin sustained a levy of certain taxes on the estate of appellant’s testator under Wis.Stat. 1947, § 72.74(2), notwithstanding a claim that it violated the Due Process Clause of the Fourteenth Amendment because it was based in part on tangible property located outside the State. 254 Wis. 24, 35 N.W.2d 404. On appeal to this Court, reversed, p. 257.
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Chicago: U.S. Supreme Court, "Syllabus," Treichler v. Wisconsin, 338 U.S. 251 (1949) in 338 U.S. 251 338 U.S. 252. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=F3ZVJWACZ2NNK4J.
MLA: U.S. Supreme Court. "Syllabus." Treichler v. Wisconsin, 338 U.S. 251 (1949), in 338 U.S. 251, page 338 U.S. 252. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=F3ZVJWACZ2NNK4J.
Harvard: U.S. Supreme Court, 'Syllabus' in Treichler v. Wisconsin, 338 U.S. 251 (1949). cited in 1949, 338 U.S. 251, pp.338 U.S. 252. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=F3ZVJWACZ2NNK4J.
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