Tyee Realty Co. v. Anderson
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts, which involve the constitutionality and construction of the Income Tax Law of 1913, are stated in the opinion. The effect of the Sixteenth Amendment was merely to waive the requirement of apportionment among the States in its application to a general and uniform tax upon incomes from whatever source derived.
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts, which involve the constitutionality and construction of the Income Tax Law of 1913, are stated in the opinion. The effect of the Sixteenth Amendment was merely to waive the requirement of apportionment among the States in its application to a general and uniform tax upon incomes from whatever source derived. The, Income Tax Law of 1913, except in so far as the tax thereby imposed is in reality such a general and uniform tax on incomes, derives no support from the Sixteenth Amendment. In its…
1Opinion of the CourtChief Justice White
Both the plaintiffs in error, the one in 393 a corporation and the other in 394 an individual, paid under protest to the Collector of Internal Revenue, taxes assessed under the Income Tax section of the Tariff Act of October 3, 1913 (§ II, ch. 16, 38 Stat. 166). After an adverse ruling by the Commissioner of Internal Revenue on appeals which were prosecuted conformably to the statute (Rev. Stat., §§ 3220, 3226) by both the parties for a refunding to them of the taxes.paid, these suits were commenced to recover the amounts paid on the ground of the repugnancy to the Constitution of the section…
2Cases cited1 opinion
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
3Cited by25 opinions
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- United States v. Jesse M. MooreCourt of Appeals for the Tenth Circuit · 1979
- Burk-Waggoner Oil Ass'n v. HopkinsDistrict Court, N.D. Texas · 1924
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