 |
Wiki Law School will soon be moving! Please update your bookmarks. Our future address is www.wikilawschool.org |
Pollock v. Farmers' Loan & Trust Co.: Difference between revisions
From wikilawschool.net. Wiki Law School does not provide legal advice. For educational purposes only.
No edit summary |
(16th Amendment (Income tax)) |
||
| Line 5: | Line 5: | ||
|subject=Tax Law | |subject=Tax Law | ||
|case_treatment=No | |case_treatment=No | ||
|comments=*[[Constitution_of_the_United_States#16th_Amendment_.28Income_tax.29|16th Amendment (Income tax)]] | |||
}} | }} | ||
'''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are [[Constitution of the United States|direct taxes]], and are therefore unconstitutional. | '''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are [[Constitution of the United States|direct taxes]], and are therefore unconstitutional. | ||
Revision as of 18:01, November 26, 2022
| Pollock v. Farmers' Loan & Trust Co. | |
| Court | U.S. Supreme Court |
|---|---|
| Citation | 157 US 429 (1895) |
| Date decided | April 8, 1895 |
Comments
Holding: Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional.
