Brushaber v. Union Pacific Railroad Co.

E349807

United States Supreme Court case federal income tax case

Brushaber v. Union Pacific Railroad Co. is a 1916 U.S. Supreme Court case that upheld the federal income tax and clarified the scope and constitutionality of the Sixteenth Amendment.

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All labels observed (2)

Label	Occurrences
Brushaber v. Union Pacific Railroad Co. canonical	2
Frank R. Brushaber v. Union Pacific Railroad Company	1

Statements (47)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ federal income tax case ⓘ
areaOfLaw	federal constitutional tax law ⓘ
citation	240 U.S. 1 ⓘ 36 S. Ct. 236 ⓘ 60 L. Ed. 493 ⓘ
country	United States of America ⓘ surface form: United States
court	Supreme Court of the United States ⓘ
decisionDate	1916-01-24 ⓘ
defendant	Union Pacific Railroad ⓘ surface form: Union Pacific Railroad Company
dissentingJustices	none ⓘ
distinguishedFrom	Pollock v. Farmers' Loan & Trust Co. ⓘ surface form: Pollock v. Farmers’ Loan & Trust Co.
fullName	Brushaber v. Union Pacific Railroad Co. self-linksurface differs ⓘ surface form: Frank R. Brushaber v. Union Pacific Railroad Company
holding	The Supreme Court held that the Sixteenth Amendment authorizes a non-apportioned direct income tax. ⓘ Sixteenth Amendment to the United States Constitution ⓘ surface form: The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived. The Supreme Court held that the income tax under the Sixteenth Amendment is not required to be apportioned among the states according to population. ⓘ United States taxation and revenue case law ⓘ surface form: The Supreme Court rejected the argument that the income tax violated the Fifth Amendment Due Process Clause. United States taxation and revenue case law ⓘ surface form: The Supreme Court rejected the argument that the income tax was a taking of property without due process of law. Revenue Act of 1913 ⓘ surface form: The Supreme Court upheld the constitutionality of the federal income tax imposed by the Revenue Act of 1913.
issue	whether the Sixteenth Amendment changed the classification of income taxes as direct or indirect taxes ⓘ whether the federal income tax under the Revenue Act of 1913 violated constitutional requirements of apportionment ⓘ whether the income tax violated the Fifth Amendment Due Process Clause ⓘ
jurisdiction	federal ⓘ
languageOfProceedings	English ⓘ
legalEffect	clarified the scope of the Sixteenth Amendment ⓘ confirmed the federal government’s power to levy an income tax without apportionment among the states ⓘ limited challenges to the federal income tax based on direct tax and apportionment arguments ⓘ
legalSubject	Sixteenth Amendment to the United States Constitution ⓘ federal income tax ⓘ taxing and spending power of the United States ⓘ
majorityOpinionBy	Charles Evans Hughes ⓘ
partyType	individual taxpayer vs. corporation ⓘ
plaintiff	Frank R. Brushaber ⓘ
precededBy	Pollock v. Farmers' Loan & Trust Co. ⓘ surface form: Pollock v. Farmers’ Loan & Trust Co.
recognizedPrinciple	Congress may tax incomes from property without apportionment under the Sixteenth Amendment ⓘ the Sixteenth Amendment did not confer a new power of taxation but removed the apportionment requirement for income taxes ⓘ
relatedConstitutionalProvision	Article I, Section 2 of the United States Constitution ⓘ Article I, Section 9 of the United States Constitution ⓘ Fifth Amendment to the United States Constitution ⓘ Sixteenth Amendment to the United States Constitution ⓘ
relatedLegislation	Revenue Act of 1913 ⓘ
result	judgment for Union Pacific Railroad Company ⓘ
subsequentCitation	cited as precedent in later income tax and Sixteenth Amendment cases ⓘ
topic	United States constitutional law ⓘ tax law ⓘ
vote	8–0 ⓘ
yearDecided	1916 ⓘ

Referenced by (3)

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

Sixteenth Amendment to the United States Constitution → relatedCourtCase → Brushaber v. Union Pacific Railroad Co. ⓘ

Direct Tax Clause of the United States Constitution → interpretedInCase → Brushaber v. Union Pacific Railroad Co. ⓘ

Brushaber v. Union Pacific Railroad Co. → fullName → Brushaber v. Union Pacific Railroad Co. self-linksurface differs ⓘ

this entity surface form: Frank R. Brushaber v. Union Pacific Railroad Company