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The Democratic Party, led by William Jennings Bryan, advocated the income tax law passed in 1894, [9] and proposed an income tax in its 1908 platform. [10] Proponents of the income tax generally believed that high tariff rates exacerbated income inequality , and wanted to use the income tax to shift the burden of funding the government away ...
Case name Citation Allen v. Regents: 304 U.S. 439 (1938) : A. Magnano Co. v. Hamilton: 292 U.S. 40 (1934) : Binns v. United States: 194 U.S. 486 (1904) : Board of ...
Once again, a taxpayer challenged the legality of the income tax. In Pollock v. Farmers' Loan and Trust Company (1895), [2] Charles Pollock sued the corporation in which he owned stock, contending that the corporation should never have paid the income tax because the tax was unconstitutional. In this case, the tax was paid on income from land.
As examples, Supreme Court decisions in the well-known cases of Kowalski (whether state policemen could exclude meal reimbursements from gross income) and Dalm (whether a taxpayer could get a refund for overpaid gift taxes otherwise time-barred, when the delay was caused in resolving income tax deficiencies) show the Supreme Court resolving ...
Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court that is notable for the following holdings: . A pro rata stock dividend where a shareholder received no actual cash or other property and retained the same proportionate share of ownership of the corporation as was held prior to the dividend by the shareholder was not income to the shareholder under ...
income tax and tariffs Hilton v. Guyot: 159 U.S. 113 (1895) doctrine of comity: United States v. Gettysburg Electric Railway Co. 160 U.S. 668 (1896) Rosen v. United States: 161 U.S. 29 (1896) defendant's ability to inspect evidence at obscenity trial overcame objection that indictment was too vague Geer v. Connecticut: 161 U.S. 519 (1896)
Opinion counts only include the bench opinions listed above; opinions relating to orders or in-chambers opinions are not included. Agreement with the Court's judgment does not guarantee agreement with the reasoning expressed in its opinion.
Gore, the U.S. Supreme Court actually did rule that a federal income tax on certain income of federal judges was unconstitutional. [90] The Evans v. Gore ruling has been interpreted as barring application of the Federal income tax to a Federal judge who had been appointed prior to the enactment of the tax. [92]