Preheat oven to 400 degrees.
Butter 13x9x2 inch glass pabing dish.
Layer 1/3 of potatoes in prepared dish, overlapping slightly.
Sprinkle with 1/3 of salt and 1/3 of pepper.
Sprinkle with 1/3 of tarragon, then with 1/3 of cheese.
Repeat layering twice more with remaining potatoes, salt pepper, tarragon, and cheese.
Whisk cream and wine in medium bowl to blend. Pour over potatoes.
Bake uncovered until potatoes are tender when pierced with knife and top is golden, about 1 hour. Let gratin stand 5 minutes before servings.