Charles Pollock v. Farmers' Loan & Trust Company

URI: https://gptkb.org/entity/Charles_Pollock_v._Farmers'_Loan_&_Trust_Company
GPTKB entity
Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:United_States_Supreme_Court_case
gptkbp:alsoKnownAs gptkb:Pollock_v._Farmers'_Loan_&_Trust_Co.
gptkbp:citation gptkb:157_U.S._429
gptkb:158_U.S._601
gptkbp:constitution gptkb:Article_I,_Section_9,_Clause_4_of_the_United_States_Constitution
gptkbp:country gptkb:United_States
gptkbp:date 1895-04-08
gptkbp:defendant gptkb:Farmers'_Loan_&_Trust_Company
gptkbp:dissentingOpinionBy gptkb:Justice_Edward_Douglass_White
gptkb:Justice_Henry_Billings_Brown
gptkb:Justice_John_Marshall_Harlan
gptkbp:effect Struck down the 1894 federal income tax law
gptkbp:heldBy Federal income taxes on interest, dividends, and rents are direct taxes and must be apportioned according to the Constitution
https://www.w3.org/2000/01/rdf-schema#label Charles Pollock v. Farmers' Loan & Trust Company
gptkbp:judge gptkb:Supreme_Court_of_the_United_States
gptkbp:majorityOpinionBy gptkb:Chief_Justice_Melville_Fuller
gptkbp:overruledBy gptkb:Sixteenth_Amendment_to_the_United_States_Constitution
gptkbp:plaintiff gptkb:Charles_Pollock
gptkbp:relatedTo gptkb:Sixteenth_Amendment_to_the_United_States_Constitution
gptkbp:subject gptkb:tax_law
federal income tax
gptkbp:bfsParent gptkb:Pollock_v._Farmers'_Loan_&_Trust_Co.
gptkbp:bfsLayer 6