Pollock v. Farmers' Loan & Trust Co.
GPTKB entity
Statements (59)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:amended_by |
16th Amendment ratified in 1913.
|
| gptkbp:case_types |
Documented in legal archives.
No. 1. Challenged the federal income tax. Tax law case. |
| gptkbp:consequences |
Influenced tax policy in the U. S.
|
| gptkbp:court |
gptkb:legal_case
|
| gptkbp:decided_by |
1895
|
| gptkbp:doctrine |
Doctrine of apportionment.
|
| gptkbp:duration |
Lasted several years in litigation.
|
| gptkbp:historical_context |
Preceded the establishment of the IRS.
|
| gptkbp:historical_debate |
1894
|
| https://www.w3.org/2000/01/rdf-schema#label |
Pollock v. Farmers' Loan & Trust Co.
|
| gptkbp:impact |
Led to the 16th Amendment
|
| gptkbp:is_cited_in |
157 U. S. 429
|
| gptkbp:judges |
gptkb:Chief_Justice_Melville_Fuller
gptkb:Justice_Oliver_Wendell_Holmes_Jr. gptkb:Justice_William_R._Day gptkb:Justice_Rufus_W._Peckham gptkb:Justice_Edward_D._White gptkb:Justice_Henry_Billings_Brown gptkb:Justice_Stephen_J._Field gptkb:Justice_David_J._Brewer gptkb:Justice_Joseph_Mc_Kenna |
| gptkbp:judicial_review |
Supreme Court exercised judicial review.
|
| gptkbp:legacy |
Legacy in tax law history.
|
| gptkbp:legal_issue |
Income tax constitutionality
Direct taxes must be apportioned among the states. Income is considered property. |
| gptkbp:legal_representation |
Widely studied by legal scholars.
|
| gptkbp:legislation |
Wilson-Gorman Tariff Act.
|
| gptkbp:notable_event |
gptkb:Brushaber_v._Union_Pacific_Railroad
Later cases revisited income tax issues. |
| gptkbp:outcome |
Analyzed for its constitutional implications.
Frequently discussed in law schools. Led to the eventual establishment of a constitutional income tax. Analyzed the nature of income. Impact on federal income tax policy. Implications for federal power. Income tax declared unconstitutional Influenced public opinion on taxation. Led to changes in tax law. Reaffirmed states' rights in taxation. Relevant in discussions of tax equity. Resulted in a significant legal precedent. Resulted in a temporary halt to income tax. Set a precedent for future tax cases. Significant in the evolution of tax law. Struck down income tax provisions. |
| gptkbp:precedent |
Influenced later tax legislation
|
| gptkbp:public_perception |
Controversial decision.
Justice Field wrote the majority opinion. Justice Harlan dissented. Justice Holmes dissented. |
| gptkbp:significance |
First major Supreme Court case on income tax.
|
| gptkbp:bfsParent |
gptkb:Brushaber_v._Union_Pacific_Railroad
gptkb:16th_Amendment |
| gptkbp:bfsLayer |
5
|