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Pollock v. Farmers' Loan & Trust Co.: Difference between revisions
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{{Infobox Case Brief | |||
| court = U.S. Supreme Court | |||
| citation = 157 US 429 (1895) | |||
| date = April 8, 1895 | |||
| subject = Tax Law | |||
| appealed_from = | |||
| overturned = | |||
| partially_overturned = | |||
| reaffirmed = | |||
| questioned = | |||
| criticized = | |||
| distinguished = | |||
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| followed = | |||
| related = | |||
}} | |||
{{Court opinion part <!-- repeat as needed, one for each opinion --> | |||
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| opinion_type = <!-- "majority," "plurality," "unanimous," "concurrence," "dissent," OR "concur/dissent" --> | |||
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'''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional. | '''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional. | ||
Revision as of 22:44, December 31, 2019
| Pollock v. Farmers' Loan & Trust Co. | |
| Court | U.S. Supreme Court |
|---|---|
| Citation | 157 US 429 (1895) |
| Date decided | April 8, 1895 |
Holding: Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional.
