Schlesinger v. Wisconsin

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• gift made within certain time of death held to be taxable inheritance
• irrebuttable presumption that gift of a material portion of a decedent's estate within six years of his death was made in contemplation of death and is therefore subject to inheritance tax violates due process clause of the Fourteenth Amendment

Source: CourtListener parenthetical corpus (CC0).

Cited by

150 cases in this archive cite this case; the 20 most cited are listed.

• Nebbia v. New York
  Supreme Court· 1934-03-05· cited 1,848×
• Shelton v. Tucker
  Supreme Court· 1960-12-12· cited 1,729×
• Mourning v. Family Publications Service, Inc.
  Supreme Court· 1973-04-24· cited 992×
• Vlandis v. Kline
  Supreme Court· 1973-06-11· cited 853×
• Allied Stores of Ohio, Inc. v. Bowers
  Supreme Court· 1959-02-24· cited 747×
• Oregon v. Mitchell
  Supreme Court· 1970-12-21· cited 575×
• Southern Pacific Co. v. Arizona Ex Rel. Sullivan
  Supreme Court· 1945-06-18· cited 536×
• Air France v. Saks
  Supreme Court· 1985-03-04· cited 438×
• Heiner v. Donnan
  Supreme Court· 1932-03-21· cited 418×
• Louisville Gas & Electric Co. v. Coleman
  Supreme Court· 1928-04-30· cited 397×
• Frost v. Corporation Comm'n of Okla.
  Supreme Court· 1929-02-18· cited 389×
• People v. Gilbert
  California Supreme Court· 1969-12-23· cited 303×
• Milliken v. United States
  Supreme Court· 1931-03-02· cited 297×
• A. Magnano Co. v. Hamilton
  Supreme Court· 1934-04-02· cited 292×
• Untermyer v. Anderson
  Supreme Court· 1928-04-09· cited 255×
• Helvering v. City Bank Farmers Trust Co.
  Supreme Court· 1935-11-11· cited 232×
• United States v. Antonelli Fireworks Co.
  Second Circuit· 1946-05-02· cited 191×
• Hoeper v. Tax Comm'n of Wis.
  Supreme Court· 1931-11-30· cited 187×
• Baldwin v. Missouri
  Supreme Court· 1930-05-26· cited 186×
• Colgate v. Harvey
  Supreme Court· 1935-12-16· cited 178×

Cites

5 cases in this archive are cited by this case.

• Mobile, Jackson & Kansas City Railroad v. Turnipseed
  Supreme Court· 1910-12-19· cited 426×
• Stebbins v. Riley
  Supreme Court· 1925-04-13· cited 173×
• Capital City Dairy Co. v. Ohio
  Supreme Court· 1902-01-06· cited 96×
• Pierce Oil Corp. v. City of Hope
  Supreme Court· 1919-02-03· cited 96×
• James Everard's Breweries v. Day
  Supreme Court· 1924-06-09· cited 90×