Legal Opinion
Fernandez v. Wiener
Supreme Court of the United States
Decided February 11, 1946No. 58PublishedCited by 150 opinions
1Opinion of the CourtChief Justice Stone
In this case the Commissioner of Internal Revenue, proceeding under § 811 (e) (2) of the Internal Revenue Code, 26 U. S. C. § 811 (e) (2), as amended by § 402 of the Revenue Act of 1942, 56 Stat. 798, has levied an estate tax on the termination of the marital community by the death of the husband, a domiciled resident of Louisiana, the tax being measured by the value of the entire community property. And, on the authority of § 811 (g) (4) of the Code, 26 U. S. C. § 811 (g) (4), as amended by § 404 of the same statute, he also included in decedent’s gross estate the entire proceeds of…
2Cases cited71 opinions
- United States v. DarbySupreme Court of the United States · 1941
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Corliss v. BowersSupreme Court of the United States · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
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3Cited by150 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Hill v. KempCourt of Appeals for the Tenth Circuit · 2007
- Painter v. PainterSupreme Court of New Jersey · 1974
- Case v. BowlesSupreme Court of the United States · 1946
- United States v. George Barrow, Benny Bonanno, Fred Dipatrizio, Joseph Mattia and Pasquale PilloCourt of Appeals for the Third Circuit · 1966
145 more not listed; retrieve them via the Exa API.