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)

How this entity was disambiguated

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 ⓘ
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

Referenced by (10)

Full triples — surface form annotated when it differs from this entity's canonical label.

Sixteenth Amendment to the United States Constitution → relatedCourtCase → Pollock v. Farmers' Loan & Trust Co. ⓘ
Direct Tax Clause of the United States Constitution → interpretedInCase → Pollock v. Farmers' Loan & Trust Co. ⓘ
Melville W. Fuller → notableCase → Pollock v. Farmers' Loan & Trust Co. ⓘ
Brushaber v. Union Pacific Railroad Co. → precededBy → Pollock v. Farmers’ Loan & Trust Co. ⓘ
linked to: Pollock v. Farmers' Loan & Trust Co.
Brushaber v. Union Pacific Railroad Co. → distinguishedFrom → Pollock v. Farmers’ Loan & Trust Co. ⓘ
linked to: Pollock v. Farmers' Loan & Trust Co.
Income Tax Amendment → relatedTo → Pollock v. Farmers' Loan & Trust Co. ⓘ
Melville Fuller → presidedOver → Pollock v. Farmers' Loan & Trust Co. ⓘ
Wilson–Gorman Tariff Act → legalChallenge → Pollock v. Farmers' Loan & Trust Co. ⓘ
Wilson–Gorman Tariff Act → incomeTaxProvisionStruckDownBy → Pollock v. Farmers' Loan & Trust Co. ⓘ
Fuller Court → notableCase → Pollock v. Farmers' Loan & Trust Co. ⓘ