Bullen v. State of Wisconsin
Supreme Court of the United States
ERROR TO THE COUNTY COURT OF WAUKESHA COUNTY, STATE OF WISCONSIN. The facts, which involve the constitutionality under the due process provision of the Fourteenth Amendment of an inheritance tax fixed upon the estate of a resident of the State of Wisconsin, are stated in the opinion. The transfer taxed by Wisconsin became effective not under the laws- of Wisconsin, but solely under the laws of another -jurisdiction, and the tax violates the Fifth and Fourteenth Amendments.
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ERROR TO THE COUNTY COURT OF WAUKESHA COUNTY, STATE OF WISCONSIN. The facts, which involve the constitutionality under the due process provision of the Fourteenth Amendment of an inheritance tax fixed upon the estate of a resident of the State of Wisconsin, are stated in the opinion. The transfer taxed by Wisconsin became effective not under the laws- of Wisconsin, but solely under the laws of another -jurisdiction, and the tax violates the Fifth and Fourteenth Amendments. Nunnemacher v. State, 129 Wisconsin, 190; Beals v. State, 139 Wisconsin, 544; State v. Pabst, 139 Wisconsin, 561; Re…
1Opinion of the CourtJustice Holmes
This is a proceeding to fix the inheritance tax upon the estate of George Bullen, deceased, a resident of Wisconsin. The Supreme Court of the State affirmed a judgment for a tax upon'a fund of nearly a million dollars which the heirs and next of kin say cannot be taxed in Wisconsin without violating the Fourteenth. Amendment and the contract clause of the Constitution of the United •States. 143 Wisconsin, &12.
The facts are simple. Bullen. formerly had lived in Chicago and continued to do. some business there after moving to Wisconsin, which he did in 1892: He kept in Chicago the bonds, stocks…
2Cases cited4 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Eidman v. MartinezSupreme Court of the United States · 1902
- Hawley v. City of MaldenSupreme Court of the United States · 1914
3Cited by44 opinions
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Jones v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Heaton v. City of CharlotteSupreme Court of North Carolina · 1971
- Gardella v. ChandlerCourt of Appeals for the Second Circuit · 1949
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
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