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Shameful or Ignored Supreme Court Cases
Resource 5 . 3
34 minutes

Fernandez v. Wiener

Seth J. Chandler

1. Just so everyone is clear, it is the IRS's decision to treat tax the entire estate rather than only that part of it attributable to the now-dead husband that creates the issue here. So, in some sense, the IRS is levying a wealth tax on the interests of a live person.

2. What do you think about Lousiana's community property law at the time in terms of its allocation of power to the husband?

3. What do you make of the court's treatment of the 10th amendment? Remember, this decision is only 4 years out from Darby during a high period of national power.

4. Fernandez v. Wiener doesn't even have a Wikipedia case. Yet it seems pretty important. What should the Wikipedia entry say?

Supreme Court of the United States
326 U.S. 340, 90 L. Ed. 116, 66 S. Ct. 178, 1945 U.S. LEXIS 2810, SCDB 1945-022
No. 58
1945-12-10

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