Pollock v. Farmers' Loan & Trust Co
1895 U.S. Supreme Court case on the constitutionality of federal income taxes / From Wikipedia, the free encyclopedia
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), was a Landmark decision by the Supreme Court of the United States. In a 5–4 decision the Court ruled that the federal Income Tax Act of 1894 was unconstitutional.[1] The Pollock decision was overturned by the passing of the Sixteenth Amendment to the United States Constitution.[1]
Quick Facts Pollock v. Farmers' Loan & Trust Co., Argued March 7–8, 11–13, 1895 Decided April 8, 1895 ...
Pollock v. Farmers' Loan & Trust Co. | |
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Argued March 7–8, 11–13, 1895 Decided April 8, 1895 | |
Full case name | Charles Pollock v. Farmers' Loan and Trust Company |
Citations | 157 U.S. 429 (more) 15 S. Ct. 673; 39 L. Ed. 759; 1895 U.S. LEXIS 2215; 3 A.F.T.R. (P-H) 2557 |
Prior history | Appeal from the Circuit Court of the United States for the Southern District of New York |
Holding | |
The unapportioned income taxes on interest, dividends and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because they violated the rule that direct taxes be apportioned. | |
Court membership | |
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Case opinions | |
Majority | Fuller, joined by Field, Gray, Brewer, Shiras |
Dissent | White, joined by Harlan, Jackson, Brown |
Dissent | Harlan |
Dissent | Brown |
Superseded by | |
U.S. Const. amend. XVI | |
Overruled by | |
South Carolina v. Baker, 485 U.S. 505 (1988) |
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