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Schlesinger v. Wisconsin, 270 U.S. 230 (1926)
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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.
Schlesinger v. Wisconsin, 270 U.S. 230 (1926)
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Schlesinger v. Wisconsin No. 146 Argued January 18, 1926 Decided March 1, 1926 270 U.S. 230
ERROR TO THE SUPREME COURT
OF THE STATE OF WISCONSIN
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. 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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Schlesinger v. Wisconsin, 270 U.S. 230 (1926) in 270 U.S. 230 270 U.S. 236. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ZY8RWQXTEDUUGR7.
MLA: U.S. Supreme Court. "Syllabus." Schlesinger v. Wisconsin, 270 U.S. 230 (1926), in 270 U.S. 230, page 270 U.S. 236. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ZY8RWQXTEDUUGR7.
Harvard: U.S. Supreme Court, 'Syllabus' in Schlesinger v. Wisconsin, 270 U.S. 230 (1926). cited in 1926, 270 U.S. 230, pp.270 U.S. 236. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ZY8RWQXTEDUUGR7.
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