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Pollock v. Farmers' Loan & Trust Co.: Difference between revisions
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{{Infobox Case Brief | {{Infobox Case Brief | ||
| court | |court=U.S. Supreme Court | ||
| citation | |citation=157 US 429 (1895) | ||
| date | |date=April 8, 1895 | ||
| subject | |subject=Tax Law | ||
}} | }} | ||
{{Court opinion part}} | |||
{{Court opinion part <!-- repeat as needed, one for each opinion --> | {{Court opinion part <!-- repeat as needed, one for each opinion --> | ||
| opinion_order = | | opinion_order = | ||
Revision as of 23:18, 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.
