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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.
The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co.
Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a ...
The Supreme Court granted certiorari on June 26, 2023. [3] In the summer of 2023, Justice Samuel Alito was interviewed for The Wall Street Journal by David B. Rivkin, an attorney in this case. [4] After publication, Senator Dick Durbin wrote to Chief Justice John Roberts, expressing his opinion that the court should "take appropriate steps" to ...
This category is for court cases in the United States dealing with the Sixteenth Amendment to the United States Constitution, which established the power of Congress to levy an unapportioned income tax.
In 1911, the U.S. Supreme Court upheld this corporate excise as constitutional in Flint v. Stone Tracy Company, in which the court ruled that the tax was an excise upon the privilege of doing business in corporate form. 2. Sixteenth Amendment. More importantly, in 1909 Congress proposed the Sixteenth Amendment. This amendment reads as follows:
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration ...
Court historians and other legal scholars consider each chief justice who presides over the Supreme Court of the United States to be the head of an era of the Court. [1] These lists are sorted chronologically by chief justice and include most major cases decided by the court.