Schlesinger v. State of Wis. & Cnty. of Milwaukee (In re Estate of Schlesinger)

• Decision Date: 14 May 1926
• Citation: 190 Wis. 283,208 N.W. 992
• Parties: IN THE MATTER OF THE ESTATE OF FERDINAND SCHLESINGER, DECEASED. ARMIN A. SCHLESINGER, HENRY J. SCHLESINGER, AND MYRON T. MACLAREN, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF FERDINAND SCHLESINGER, DECEASED, MATHILDE SCHLESINGER, ARMIN A. SCHLESINGER, HENRY J. SCHLESINGER, AND GERTRUDE MACLAREN, APPELLANTS, v. STATE OF WISCONSIN AND COUNTY OF MILWAUKEE, RESPONDENTS.
• Court: Wisconsin Supreme Court

190 Wis. 283

208 N.W. 992

IN THE MATTER OF THE ESTATE OF FERDINAND SCHLESINGER, DECEASED.ARMIN A. SCHLESINGER, HENRY J. SCHLESINGER, AND MYRON T. MACLAREN, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF FERDINAND SCHLESINGER, DECEASED, MATHILDE SCHLESINGER, ARMIN A. SCHLESINGER, HENRY J. SCHLESINGER, AND GERTRUDE MACLAREN, APPELLANTS,

v.STATE OF WISCONSIN AND COUNTY OF MILWAUKEE, RESPONDENTS.

Supreme Court of Wisconsin.

May 14, 1926.

OPINION TEXT STARTS HERE*992PER CURIAM.

This is an appeal by the executors of the estate of Ferdinand Schlesinger 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 appealed. The orders were affirmed by this court upon appeal (In re Estate of Ferdinand Schlesinger, Deceased; Armin A. Schlesinger et al. v. State of Wisconsin et al., 184 Wis. 1, 199 N. W. 951); 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, that court has held (In re Estate of Ferdinand Schlesinger, Deceased; Armin A. Schlesinger et al. v. State of Wisconsin et al., 46 S. Ct. 260, 70 L. Ed. 557) 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 are 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, upon motion of the attorneys for the appellants, it is ordered and adjudged that the said mandate be filed and entered in this court, and that pursuant to the command thereof the judgment entered in this court in said action on the 6th day of May, 1924, affirming the order of the county court for Milwaukee county herein,*993be 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 judgment which determined that certain gifts found to have been made by...