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Pollock v. Farmers' Loan & Trust Co.: Difference between revisions
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|date=April 8, 1895 | |date=April 8, 1895 | ||
|subject=Tax Law | |subject=Tax Law | ||
| | |comments=*[[Constitution_of_the_United_States#16th_Amendment_.28Income_tax.29|16th Amendment (Income tax)]] | ||
| | |case_text_links={{Infobox Case Brief/Case Text Link | ||
|link=https://supreme.justia.com/cases/federal/us/157/429/ | |||
|case_text_source=Justia | |||
}} | }} | ||
'''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 [[Constitution of the United States|direct taxes]], and are therefore unconstitutional. | |||
Latest revision as of 03:40, July 14, 2023
| Pollock v. Farmers' Loan & Trust Co. | |
| Court | U.S. Supreme Court |
|---|---|
| Citation | 157 US 429 (1895) |
| Date decided | April 8, 1895 |
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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.
