Pollock v. Farmers' Loan & Trust Co.

E349806

United States Supreme Court case landmark case

Pollock v. Farmers' Loan & Trust Co. was an 1895 U.S. Supreme Court case that struck down a federal income tax as unconstitutional, prompting the later adoption of the Sixteenth Amendment to authorize such taxes.

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All labels observed (2)

Label	Occurrences
Pollock v. Farmers' Loan & Trust Co. canonical	5
Pollock v. Farmers’ Loan & Trust Co.	2

Statements (49)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ landmark case ⓘ
appliedConstitutionalProvision	Article I, Section 2 of the United States Constitution ⓘ Article I, Section 9 of the United States Constitution ⓘ Taxing and Spending Clause ⓘ
concerns	apportionment of taxes among the states ⓘ direct tax ⓘ federal income tax ⓘ
hasChiefJustice	Melville W. Fuller ⓘ
hasConsequence	invalidated federal income tax on income from property ⓘ limited federal government’s ability to levy unapportioned income taxes ⓘ
hasCountry	United States of America ⓘ
hasCourt	Supreme Court of the United States ⓘ
hasDecisionDate	1895 ⓘ
hasDecisionType	5–4 decision ⓘ
hasDefendant	Farmers' Loan & Trust Company ⓘ
hasFullCitation	157 U.S. 429 (1895) ⓘ 158 U.S. 601 (1895) ⓘ
hasIssue	whether the 1894 federal income tax was a direct tax requiring apportionment ⓘ
hasJurisdiction	federal jurisdiction ⓘ
hasJusticeOnCourt	Edward D. White ⓘ George Shiras Jr. ⓘ Henry Billings Brown ⓘ Horace Gray ⓘ Howell E. Jackson NERFINISHED ⓘ John Marshall Harlan ⓘ Melville W. Fuller ⓘ Rufus W. Peckham ⓘ Stephen J. Field ⓘ
hasLocationOfCourt	Washington, D.C. ⓘ
hasMajorityOpinionBy	Melville W. Fuller ⓘ
hasOutcome	federal income tax provisions declared unconstitutional ⓘ
hasPlaintiff	Charles Pollock ⓘ
hasProceduralHistory	reargument ordered after initial decision ⓘ
hasReporter	United States Reports ⓘ
hasTimePeriod	Gilded Age ⓘ
held	direct taxes must be apportioned among the states according to population ⓘ federal income tax on income from property is a direct tax ⓘ
heldUnconstitutional	Income Tax Act of 1894 as applied to income from property ⓘ
influenced	Sixteenth Amendment to the United States Constitution ⓘ
isCitedFor	definition of direct tax under the U.S. Constitution ⓘ limits on federal income taxation before the Sixteenth Amendment ⓘ
isFollowedBy	Sixteenth Amendment ratification in 1913 ⓘ
isPrecededBy	Income Tax Act of 1894 ⓘ
ledTo	movement to amend the United States Constitution ⓘ
legalArea	constitutional law ⓘ tax law ⓘ
prompted	adoption of the Sixteenth Amendment ⓘ
struckDown	portions of the Wilson–Gorman Tariff Act of 1894 ⓘ

Referenced by (7)

Full triples — surface form annotated when it differs from this entity's canonical label.

Sixteenth Amendment to the United States Constitution → relatedCourtCase → Pollock v. Farmers' Loan & Trust Co. ⓘ

Direct Tax Clause of the United States Constitution → interpretedInCase → Pollock v. Farmers' Loan & Trust Co. ⓘ

Melville W. Fuller → notableCase → Pollock v. Farmers' Loan & Trust Co. ⓘ

Brushaber v. Union Pacific Railroad Co. → precededBy → Pollock v. Farmers' Loan & Trust Co. ⓘ

this entity surface form: Pollock v. Farmers’ Loan & Trust Co.

Brushaber v. Union Pacific Railroad Co. → distinguishedFrom → Pollock v. Farmers' Loan & Trust Co. ⓘ

this entity surface form: Pollock v. Farmers’ Loan & Trust Co.

Income Tax Amendment → relatedTo → Pollock v. Farmers' Loan & Trust Co. ⓘ

Melville Fuller → presidedOver → Pollock v. Farmers' Loan & Trust Co. ⓘ