Pollock v. Farmers' Loan & Trust Co.

URI: https://gptkb.org/entity/Pollock_v._Farmers'_Loan_&_Trust_Co.
GPTKB entity
Statements (30)
Predicate Object
gptkbp:instanceOf gptkb:United_States_Supreme_Court_case
gptkbp:citation gptkb:157_U.S._429
gptkbp:constitution gptkb:Article_I,_Section_9,_Clause_4_of_the_United_States_Constitution
gptkbp:country gptkb:United_States
gptkbp:date 1895
gptkbp:decision 5-4
gptkbp:defendant gptkb:Farmers'_Loan_&_Trust_Company
gptkbp:dissentingOpinionBy gptkb:Justice_Edward_Douglass_White
gptkb:Justice_Henry_Billings_Brown
gptkb:Justice_John_Marshall_Harlan
Justice Howell Edmunds Jackson
gptkbp:effect Led to the adoption of the Sixteenth Amendment
gptkbp:fullName gptkb:Charles_Pollock_v._Farmers'_Loan_&_Trust_Company
gptkbp:heldBy The federal income tax imposed by the Wilson-Gorman Tariff Act was unconstitutional because it was a direct tax not apportioned according to the population of each state.
https://www.w3.org/2000/01/rdf-schema#label Pollock v. Farmers' Loan & Trust Co.
gptkbp:judge gptkb:Supreme_Court_of_the_United_States
gptkbp:legalSubject federal income tax
direct tax
apportionment
gptkbp:majorityOpinionBy gptkb:Chief_Justice_Melville_Fuller
gptkbp:overruledBy gptkb:Sixteenth_Amendment_to_the_United_States_Constitution
gptkbp:plaintiff gptkb:Charles_Pollock
gptkbp:predecessor federal tax law
gptkbp:reargued May 6-8, 1895
gptkbp:relatedLegislation gptkb:Wilson-Gorman_Tariff_Act_of_1894
gptkbp:requires March 6-8, 1895
gptkbp:significance Limited Congress's power to impose income taxes until the Sixteenth Amendment
gptkbp:subsequentHistory Overruled by the Sixteenth Amendment in 1913
gptkbp:bfsParent gptkb:Pollock
gptkbp:bfsLayer 5