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Federal Estate Taxation And The Wiener Case, George Donworth

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 …