In re Uihlein's Will

• Citation: 192 Wis. 26,211 N.W. 759
• Parties: IN RE UIHLEIN'S WILL.
• Decision Date: 11 January 1927
• Court: United States State Supreme Court of Wisconsin

192 Wis. 26

211 N.W. 759

IN RE UIHLEIN'S WILL.

Supreme Court of Wisconsin.

Jan. 11, 1927.

Setting aside judgment 187 Wis. 101, 203 N. W. 742, to conform with 47 S. Ct. 110, 71 L. Ed. 818.

*759PER CURIAM.

This is an appeal by the executors of the estate of Henry Uihlein and by the children and the guardian ad litem for the grandchildren of Henry Uihlein, from the final order or judgment of the county court, finding and determining the amount of the inheritance taxes due and payable in the above estate. The county court determined the amount of taxes due, and from that portion of the order so entered, which determined taxes on gifts made within six years of testator's death taxable, the executors and the children and the guardian ad litem for the grandchildren of Henry Uihlein appealed. The orders were affirmed by this court upon appeal (Will of Uihlein, Uihlein and Others, Appellants, v. Wisconsin Tax Commission and Others, Respondents, 187 Wis. 101, 203 N. W. 742); it being held that the law was a valid enactment. The case having been taken to the Supreme Court of the United States by writ of error, and by that court reversed (Herman A. Uihlein et al., Plaintiffs in Error, v. State of Wisconsin et al., Defendants in Error, 47 S. Ct. 110, 71 L. Ed. 818), it was held, on the authority of Schlesinger v. Wisconsin, 270 U. S. 230, 46 S. Ct. 260, 70 L. Ed. 557, 43 A. L. R. 1224, that the last sentence of chapter 643 of the Laws of 1913 violates the federal Constitution. In accordance with that holding, the judgment of this court was reversed and the cause remanded for further proceedings as required by the opinion of the United States Supreme Court.

The mandate of the United States Supreme Court having been received by the clerk of this court and filed under the rule of this court, now, upon motion of the attorneys for the appellants, it is ordered and adjudged that the said mandate so filed be entered in this court, and that, pursuant to the command thereof, the judgment entered in this court in said action on the 12th day of May, 1925, affirming the order of the county court for Milwaukee county herein, be, and the same is, in all things vacated and set aside; and it is further ordered and adjudged that those portions of the order of the said county court for Milwaukee county appealed from be, and the same are hereby, reversed, and that this action be remanded to said trial court, with directions to reverse that part of said order or...