Brushaber v. Union Pacific Railroad
Supreme Court of the United States
APPEAL PROM' THE DISTRICT COURT OP THE UNITED STATES POR THE SOUTHERN DISTRICT OF NEW YORE. The- facts, which involve the construction of the Sixteenth Amendment and' other provisions of the Constitution of the United States, and the constitutionality of the Income Tax provisions of the Tariff Act of October 9, 1913, are stated in the opinion.
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APPEAL PROM' THE DISTRICT COURT OP THE UNITED STATES POR THE SOUTHERN DISTRICT OF NEW YORE. The- facts, which involve the construction of the Sixteenth Amendment and' other provisions of the Constitution of the United States, and the constitutionality of the Income Tax provisions of the Tariff Act of October 9, 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…
1Opinion of the CourtChief Justice White
As a stockholder of the Union Pacific Railroad Company the appellant filed his bill to enjoin the corporation from complying with the Income Tax provisions of the Tariff Act of October 3, 1913, (§ II, ch. 16, 38 Stat. 166). Because of constitutional questions duly arising the case is here on direct appeal from a decree sustaining a motion to dismiss because no ground for relief was stated.
The right to prevent the corporation from returning and paying the tax was based upon many averments as to the repugnancy of the statute to the Constitution of the United States, of the peculiar relation of…
2Cases cited17 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Field v. ClarkSupreme Court of the United States · 1892
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Buttfield v. StranahanSupreme Court of the United States · 1904
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3Cited by806 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
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