Harlan F. Stone

“ The death of either the husband or the wife of the Texas community thus effects sufficient alteration in the spouses' possession and enjoyment and reciprocal powers of control and disposition of the community property as to warrant the imposition of an excise tax measured by the value of the entire community. ”

“ Mr. Justice BLACK and Mr. Justice DOUGLAS concur in the result for the reasons stated in the concurring opinion of Mr. Justice Douglas in Fernandez v. Wiener, 326 U.S. 340, 66 S.Ct. 178.
Mr. Justice JACKSON took no part in the consideration or decision of this case. ”