Walker's Executors v. United States was a case heard by the United States Supreme Court in 1882. The case involved a dispute between the executors of the estate of William Walker and the United States government. Walker had been a resident of the state of Georgia and had died in 1876. His executors had filed a claim with the United States government for a refund of taxes paid by Walker during his lifetime. The executors argued that the taxes had been illegally collected by the government and should be refunded. The Supreme Court held that the executors had no legal right to the refund. The Court reasoned that the taxes had been paid by Walker during his lifetime and that the executors had no legal right to the refund. The Court further held that the executors had no legal right to sue the United States government for the refund. The Court reasoned that the executors had no legal standing to bring the suit and that the United States government was immune from suit. The Court's decision in Walker's Executors v. United States established the principle that the United States government is immune from suit in certain circumstances. This principle has been applied in numerous cases since the decision in Walker's Executors v. United States and has become an important part of the law of the United States.

In Walker's Executors v. United States, the Supreme Court was asked to decide whether a tax imposed by Congress on certain kinds of property transfers was constitutional. The majority opinion held that it was, but Justice Field dissented from this decision and argued that the tax violated the Fifth Amendment’s prohibition against taking private property for public use without just compensation. He reasoned that since the government had no right to impose such a burden on individuals who were merely transferring their own personal property, they should be compensated for any losses incurred as a result of paying taxes on those transfers. Furthermore, he argued that if Congress could levy such taxes without providing compensation then there would be nothing preventing them from taxing away all private wealth in order to fund its operations – an outcome which would violate both natural justice and fundamental principles of liberty enshrined in our Constitution.