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FERNANDEZ v. WIENER

No. 58.

326 U.S. 340 (1945)

66 S.Ct. 178

90 L.Ed. 116

FERNANDEZ, COLLECTOR OF INTERNAL REVENUE, v. WIENER ET AL.

Supreme Court of United States.

Decided December 10, 1945.

Attorney(s) appearing for the Case

Assistant Attorney General Clark, with whom Acting Solicitor General Judson, Messrs. Sewall Key, Arnold Raum, Bernard Chertcoff and Miss Helen R. Carloss were on the brief, for appellant.

Messrs. Sidney L. Herold and Charles E. Dunbar, Jr., with whom Mr. Esmond Phelps was on the brief, for appellees.

The Attorneys General of the States of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, and Washington filed a brief (Messrs. Max Radin and Joseph D. Brady of counsel), and by special leave of Court Mr. Radin argued the cause, on behalf of those States, as amici curiae, urging affirmance.

MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

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...

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