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Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States.In a 5–4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax.
Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court.The Court held as follows: Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted.
Handly's Lessee v. Anthony, 18 U.S. (5 Wheat.) 374 (1820), was a ruling by the Supreme Court of the United States which held that the proper boundary between the states of Indiana and Kentucky was the low-water mark on the western and northwestern bank of the Ohio River.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
Citing Dean Witter Reynolds Inc. v. Byrd, the Supreme Court remanded this case to a Florida appellate court for consideration of whether arbitration was required for some of the claims alleged. Bobby v. Dixon: 10-1540: 2011-11-07 Under the Antiterrorism and Effective Death Penalty Act (28 U.S.C. § 2254) and Harrington v.
The Supreme Court earlier this month tossed out an appeal from anti-abortion doctors challenging expanded access to the abortion pill mifepristone. In March, it ruled that states couldn’t yank ...
United States case of 1881, [1] the Supreme Court upheld the tax regime then in force. A 1894 statute was ruled unconstitutional in the case of Pollock v. Farmers' Loan and Trust Company. [2] In response, the Sixteenth Amendment, proposed in 1909 and becoming law in 1913, cancelled the "apportionment" requirement for income taxes.
Seminole Tribe of Florida v. Florida, 517 U.S. 44 (1996), was a United States Supreme Court case which held that Article One of the U.S. Constitution did not give the United States Congress the power to abrogate the sovereign immunity of the states that is further protected under the Eleventh Amendment. [1]