United States Supreme Court Cases & Opinions

U.S. Supreme Court

Treichler v. Wisconsin, 338 U.S. 251 (1949)

Treichler v. Wisconsin

No. 20

Argued October 11-12, 1949

Decided November 7, 1949

338 U.S. 251

Syllabus

1. The Wisconsin emergency tax on inheritances, Wis.Stat. 1947, § 72.74(2), as applied by the Supreme Court of Wisconsin in this case, is a tax on property rated and measured in part by tangible property situated in other states. Pp. 338 U. S. 252-256.

2. Insofar as it is measured by tangible property outside Wisconsin, the tax violates the Due Process Clause of the Fourteenth Amendment. Frick v. Pennsylvania, 268 U. S. 473. Pp. 338 U. S. 256-257.

254 Wis. 24, 35 N.W.2d 404, reversed.

The Supreme Court of Wisconsin sustained a levy of certain taxes on the estate of appellant's testator under Wis.Stat. 1947, § 72.74(2), notwithstanding a claim that it violated the Due Process Clause of the Fourteenth Amendment because it was based in part on tangible property located outside the State. 254 Wis. 24, 35 N.W.2d 404. On appeal to this Court, reversed, p. 338 U. S. 257.

Page 338 U. S. 252