Brushaber v. Union Pacific Railroad Company

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Brushaber v. Union Pacific Railroad Company
by the Supreme Court of the United States
Syllabus
Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (Oct. 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, imposing a federal income tax. The Sixteenth Amendment had been ratified earlier in 1913. The Revenue Act of 1913 imposed income taxes that were not apportioned among the states according to each state's population. — Excerpted from Brushaber v. Union Pacific Railroad on Wikipedia, the free encyclopedia.
Court Documents
Opinion of the Court
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United States Supreme Court

240 U.S. 1

BRUSHABER  v.  UNION PACIFIC RAILROAD COMPANY

 Argued: October 14 and 15, 1915. --- Decided: January 24, 1916


Notes[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).