BULLEN v. WISCONSIN

No. 262.

240 U.S. 625 (1916)

BULLEN v. STATE OF WISCONSIN.

Supreme Court of United States.

Decided April 10, 1916.


Attorney(s) appearing for the Case

Mr. John R. Montgomery, with whom Mr. Louis E. Hart, Mr. Jaspersen Smith and Mr. Lloyd R. Steere were on the brief, for plaintiff in error.

Mr. Walter Drew, with whom Mr. Walter C. Owen, Attorney General of the State of Wisconsin, was on the brief, for defendant in error.


MR. JUSTICE HOLMES delivered the opinion of the court.

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...

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