TAXATION-FEDERAL ESTATE TAX-CONSTITUTIONALITY OF COMMUNITY PROPERTY PROVISIONS OF REVENUE ACT OF 1942

Authors

Milton D. Solomon S.Ed., University of Michigan Law SchoolFollow

Abstract

Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of the Revenue Act of 1942, the Commissioner, in assessing an estate tax deficiency, included in decedent's gross estate all community property and insurance proceeds paid for with community funds. The decedent's estate filed claim for refund and the district court found for the petitioner. Held, the tax does not violate the due process clause of the Fifth Amendment nor does the taxing statute contravene Article I, Section 8 of the Constitution which requires that, "Excises shall be uniform throughout the United States." The decision below was accordingly reversed. Fernandez v. Weiner, (U.S. 1945) 66 S. Ct. 178.

Recommended Citation

Milton D. Solomon S.Ed., TAXATION-FEDERAL ESTATE TAX-CONSTITUTIONALITY OF COMMUNITY PROPERTY PROVISIONS OF REVENUE ACT OF 1942, 44 Mich. L. Rev. 671 (1946).
Available at: https://repository.law.umich.edu/mlr/vol44/iss4/14