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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 | ||
| | |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 | ||
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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 [[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 |
Comments
Case Text Links
Holding: Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional.