Washington Law Review
On February 28, 1944, the Supreme Court of the United States by a six to three decision dismissed for want of jurisdiction the case of Flournoy, Sheriff and Ex-Officio Tax Collector of Caddo Parish, Louisiana, against Samuel G. Wiener and others. The majority opinion was written by Chief Justice Stone, and there was a dissenting opinion by Justice Frankfurter in which Justices Roberts and Jackson concurred. The dismissal naturally carries no intimation of the views of the Justices on the merits of the case which involved constitutional points of much importance, especially to property owners in the states where the community property system prevails. The story of the case requires a reference to the statutes of the United States relating to taxation of estates of deceased persons. One of four papers delivered at the Legal Institute of the Seattle Bar Association held at the University of Washington Law School on April 7, 1944.
Federal Estate Taxation and the Wiener Case,
19 Wash. L. Rev. & St. B.J.
Available at: https://digitalcommons.law.uw.edu/wlr/vol19/iss2/1