Pollock v. Farmers' Loan & Trust Co.
E349806
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.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Pollock v. Farmers' Loan & Trust Co. canonical | 5 |
| Pollock v. Farmers’ Loan & Trust Co. | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T3340811 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
Target entity: Pollock v. Farmers' Loan & Trust Co. Context triple: [Sixteenth Amendment to the United States Constitution, relatedCourtCase, Pollock v. Farmers' Loan & Trust Co.]
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A.
Northern Securities Co. v. United States
Northern Securities Co. v. United States was a landmark 1904 U.S. Supreme Court antitrust case that broke up a major railroad holding company and strengthened federal power to regulate monopolies under the Sherman Act.
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B.
Learned Hand
Learned Hand was a highly influential American federal judge renowned for his incisive opinions on constitutional and tax law and his lasting impact on U.S. jurisprudence.
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C.
The Prize Cases
The Prize Cases were a landmark 1863 U.S. Supreme Court decision that upheld President Abraham Lincoln’s authority to blockade Confederate ports without a formal declaration of war, expanding the scope of executive war powers.
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D.
In re Debs Supreme Court case
In re Debs was an 1895 U.S. Supreme Court case that upheld the federal government’s authority to use injunctions and troops to end the Pullman Strike, significantly expanding federal power over labor disputes and interstate commerce.
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E.
Lochner v. New York
Lochner v. New York is a landmark 1905 U.S. Supreme Court decision that struck down a state labor regulation and became emblematic of the era in which the Court used substantive due process to protect economic liberty and limit government regulation of business.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Target entity: Pollock v. Farmers' Loan & Trust Co. Target entity description: 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.
-
A.
Northern Securities Co. v. United States
Northern Securities Co. v. United States was a landmark 1904 U.S. Supreme Court antitrust case that broke up a major railroad holding company and strengthened federal power to regulate monopolies under the Sherman Act.
-
B.
Learned Hand
Learned Hand was a highly influential American federal judge renowned for his incisive opinions on constitutional and tax law and his lasting impact on U.S. jurisprudence.
-
C.
The Prize Cases
The Prize Cases were a landmark 1863 U.S. Supreme Court decision that upheld President Abraham Lincoln’s authority to blockade Confederate ports without a formal declaration of war, expanding the scope of executive war powers.
-
D.
In re Debs Supreme Court case
In re Debs was an 1895 U.S. Supreme Court case that upheld the federal government’s authority to use injunctions and troops to end the Pullman Strike, significantly expanding federal power over labor disputes and interstate commerce.
-
E.
Lochner v. New York
Lochner v. New York is a landmark 1905 U.S. Supreme Court decision that struck down a state labor regulation and became emblematic of the era in which the Court used substantive due process to protect economic liberty and limit government regulation of business.
- F. None of above. chosen
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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Subject: Pollock v. Farmers' Loan & Trust Co. Description of subject: 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.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.