Brushaber v. Union Pacific Railroad
GPTKB entity
Statements (68)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
January 24, 1916 |
| gptkbp:docket_number |
gptkb:No._1
|
| gptkbp:historical_context |
Progressive Era tax reforms
|
| gptkbp:historical_significance |
Influence on fiscal policy debates
Contribution to economic policy discussions Contribution to social equity discussions Contribution to tax law scholarship Foundation for modern tax system Foundation for tax litigation strategies Impact on economic justice discussions Impact on federal budget policies Impact on federal revenue generation Impact on federal-state relations in taxation Impact on government accountability discussions Impact on public perception of taxation Influence on civic engagement in taxation Influence on legal education regarding taxation Influence on tax administration practices Influence on tax policy evolution Influence on taxpayer rights advocacy Influence on wealth distribution debates Judicial interpretation of tax laws Legal framework for income taxation Precedent for future tax legislation Role in defining tax compliance norms Role in defining taxpayer responsibilities Role in shaping public finance theories Role in shaping tax policy debates |
| https://www.w3.org/2000/01/rdf-schema#label |
Brushaber v. Union Pacific Railroad
|
| gptkbp:impact |
Taxpayer rights
Tax compliance requirements Tax policy debates Federal income tax legislation IRS authority Taxpayer litigation |
| gptkbp:is_cited_in |
240 U. S. 1
|
| gptkbp:is_involved_in |
gptkb:Frank_Brushaber
gptkb:Union_Pacific_Railroad_Company |
| gptkbp:judges |
gptkb:Justice_Charles_Evans_Hughes
gptkb:Justice_Oliver_Wendell_Holmes_Jr. gptkb:Justice_William_R._Day gptkb:Justice_Louis_Brandeis Justice William Howard Taft |
| gptkbp:legal_issue |
gptkb:Judicial_review
gptkb:Separation_of_powers gptkb:legal_case Taxation without representation Federalism Income tax constitutionality |
| gptkbp:legislation |
gptkb:Tax_Reform_Act_of_1986
gptkb:Tax_Cuts_and_Jobs_Act gptkb:American_Taxpayer_Relief_Act_of_2012 gptkb:Revenue_Act_of_1913 Revenue Act of 1916 |
| gptkbp:notable_event |
gptkb:Pollock_v._Farmers'_Loan_&_Trust_Co.
gptkb:Brushaber_v._Union_Pacific_Railroad_Co. |
| gptkbp:outcome |
5-4 ruling
Constitutional validity of income tax Federal tax authority confirmed Income tax deemed constitutional Tax law upheld Taxpayer obligations affirmed |
| gptkbp:precedent |
subsequent tax cases
|
| gptkbp:significance |
Influential in tax law interpretation
|
| gptkbp:bfsParent |
gptkb:Sixteenth_Amendment
|
| gptkbp:bfsLayer |
4
|