Decedent, domiciled in California, made a testamentary gift to the United States. By an interpretation of the state probate code, the California Supreme Court held the gift invalid and directed distribution to decedent's heirs. The United States asserted unconstitutional interference with the federal government's power to receive gifts. On appeal to the United States Supreme Court, held, affirmed. The California Probate Code did not violate the supremacy clause of the Constitution, and no unconstitutional discrimination was effected against the federal government thereby, even though the statute allows testamentary gifts by state domiciliaries to the state and prohibits testamentary gifts to the United States. United States v. Burnison, 339 U.S. 87, 70 S.Ct. 503 (1950).
Gordon W. Hueschen,
CONSTITUTIONAL LAW-POWER OF STATE TO DISCRIMINATE AGAINST FEDERAL GOVERNMENT BY TESTAMENTARY TRANSFER STATUTE,
Mich. L. Rev.
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