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Fernandez Vs. Wiener
Cites for this judgment
- US Supreme Court
- Dec 10, 1945
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U.S. 340 (1945) U.S. Supreme Court Fernandez v. WienerSearch
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U.S. 340 (1945) Fernandez v. WienerSearch
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a). See Detroit Bank v. UnitedSearch
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the states to determine how the tax burden shall be distributed among those who share in the taxed estate. See Riggs v. DelSearch
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governing the interests of the spouses in community property states. Page 326 U. S. 348 See, e.g., Moffitt v. KellySearch
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U. S. 44 . Counsel for appellees concede that the opinion in Bender v. PfaffSearch
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power to lay and collect an excise. Congress has a wide latitude in the selection of objects of taxation, Brushaber v. UnionSearch
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Steward Machine Co. v. DavisSearch
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share of the tax burdens and similar or like property passing to the same class of beneficiaries which has not. Watson v. StateSearch
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It is true that the estate tax as originally devised and constitutionally supported was a tax upon transfers. Knowlton v. MooreSearch
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YMCA v. DavisSearch
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by death, it may as readily be the subject of the federal tax as the transfer of the property at death. See Bromley v. McCaughnSearch
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shifting from one to another of any power or privilege incidental to the ownership or enjoyment of property. Bromley v. McCaughnSearch
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Nashville, C. & St.L. Ry. v. WallaceSearch
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Henneford v. SilasSearch
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may constitutionally Page 326 U. S. 353 be taxed, obviously it is competent to tax the use of it, Hylton v. UnitedSearch
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Billings v. UnitedSearch
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States, 232 U. S. 261 , or the sale of it, Nicol v. AmesSearch
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Thomas v. UnitedSearch
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States, 192 U. S. 363 , or the gift of it, Bromley v. McCaughnSearch
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of a power of disposition of property where other important indicia of ownership are lacking. Saltonstall v. SaltonstallSearch
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Chase National Bank v. UnitedSearch
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Graves v. SchmidlappSearch
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there is any want of constitutional power to tax the receipt of it, whether as the result of inheritance, Stebbins v. RileySearch
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property so Page 326 U. S. 354 held. We upheld a like tax when applied to tenancies by the entirety in Tyler v. UnitedSearch
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Third National Bank & Trust Co. v. WhiteSearch
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U.S. 577, and to property held in joint tenancy in United States v. JacobsSearch
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and Dimock v. CorwinSearch
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transfer, or on any event which antedated the death of one of the joint owners. Instead, as we said in Whitney v. StateSearch
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We pointed out in Tyler v. UnitedSearch
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the property in the gross estate which forms the primary basis for the measurement of the tax. And, in United States v. JacobsSearch
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U. S. 56 , 290 U. S. 58 . Compare Saltonstall v. SaltonstallSearch
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a power to dispose of property, created before the enactment of the tax statute, does not offend due process, Reinecke v. NorthernSearch
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does a tax upon the receipt of income which was earned and due before the enactment of the taxing statute. Brushaber v. UnionSearch
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