Pollock V Farmers.pdf

usrep158601.pdf
Preview of Pollock v Farmers
🔗 Source: cdn.loc.gov
📊 Size: 3.95 MB
👤 Author: Supreme Court of the United States
⬇️ Downloads: 126

Summary

The US Supreme Court ruled that the income tax imposed by the 1894 act is a direct tax and therefore unconstitutional because it is not apportioned according to representation, rendering sections 27-37 of the act invalid. The court reversed the Circuit Court's decision and remanded the case, directing a decree in favor of the complainant regarding the tax on real estate and municipal bonds, but left undecided questions regarding the constitutionality of the act as it pertains to income from personal property and uniformity. The appellants petitioned for a rehearing, citing the importance of resolving these constitutional questions authoritatively and the potential for overwhelming litigation if not addressed.

Description

The US Supreme Court ruled that the income tax imposed by the 1894 act is a direct tax and therefore unconstitutional because it is not apportioned according...

Technical Information

  • File Format: PDF
  • File Size: 3.95 MB
  • Pages: 115
  • Language: EN
  • Author: Supreme Court of the United States
  • Total Downloads: 126
  • Last Updated: 4 weeks ago

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