Legal Opinion
State v. Heinemann
Wisconsin Supreme Court
Decided April 29, 1930PublishedCited by 25 opinions
1Opinion of the CourtOwen, J.
Upon these appeals the appellants challenge the constitutionality of sec. 72.26, Stats., which provides for the refund by the State of inheritance taxes collected under the provisions of sec. 72.01, which was held unconstitutional by the supreme court of the United States in the case of Schlesinger v. Wisconsin, 270 U. S. 230, 46 Sup. Ct. 260. The scope and extent of the statute, so far as material, will appear as we proceed.
The statute was passed in recognition of the moral obligation of the State to return moneys collected under a void taxation law. That the appropriation of money by the…
2Cases cited20 opinions
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
- New Orleans v. New Orleans Water Works Co.Supreme Court of the United States · 1891
- City of Worcester v. Worcester Consolidated Street Railway Co.Supreme Court of the United States · 1905
- New Orleans v. ClarkSupreme Court of the United States · 1877
- Town of Guilford v. . the Supervisors of Chenango CountyNew York Court of Appeals · 1855
15 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- State Ex Rel. Warren v. NusbaumWisconsin Supreme Court · 1973
- State Ex Rel. First National Bank of Wisconsin Rapids v. M & I Peoples Bank of ColomaWisconsin Supreme Court · 1980
- Van Dyke v. Tax CommissionWisconsin Supreme Court · 1935
- Holzworth v. StateWisconsin Supreme Court · 1941
- State Budget Commission v. LebusCourt of Appeals of Kentucky (pre-1976) · 1932
20 more not listed; retrieve them via the Exa API.