The supreme court case pollock vs farmers loan & trust började när?
1895
Pollock v. Farmers' Loan & Trust Co.
Pollock mot Farmers' Loan & Trust Co.





Förenta staternas högsta domstol



Förhandlingar 7-8 mars, 11-13 mars 1895
Avgjordes den 8 april 1895


Fullständigt namn på målet
Charles Pollock mot Farmers' Loan and Trust Company


Hänvisningar
157 U.S. 429 (mer)
15 S. Ct. 673; 39 L. Ed. 759; 1895 U.S. LEXIS 2215; 3 A.F.T.R. (P-H) 2557



Tidigare historia
Överklagande från Circuit Court of the United States for the Southern District of New York.


Hållande


De ofördelade inkomstskatter på räntor, utdelningar och hyror som infördes genom 1894 års inkomstskattelag var i praktiken direkta skatter och var grundlagsstridiga eftersom de stred mot regeln om att direkta skatter ska fördelas.


Domstolens sammansättning




Chefsdomare
Melville Fuller
Biträdande domare
Stephen J. Field - John M. Harlan
Horace Gray - David J. Brewer
Henry B. Brown - George Shiras Jr.
Howell E. Jackson - Edward D. White




Fallutlåtanden


Majoritet
Fuller, med instämmande av Field, Gray, Brewer, Shiras


Avvikande åsikt
White, tillsammans med Harlan


Avvikande åsikt
Harlan


Avvikande mening
Brown


Dissensus
Jackson



Ersatt av



USA:s stadga ändras. XVI (delvis)



Överröstad av



South Carolina mot Baker, 485 U.S. 505 (1988) (delvis)
1895
Pollock v. Farmers' Loan & Trust Co.





Supreme Court of the United States



Argued March 7–8, 11–13, 1895
Decided April 8, 1895


Full case name
Charles Pollock v. Farmers' Loan and Trust Company


Citations
157 U.S. 429 (more)
15 S. Ct. 673; 39 L. Ed. 759; 1895 U.S. LEXIS 2215; 3 A.F.T.R. (P-H) 2557



Prior history
Appeal from the Circuit Court of the United States for the Southern District of New York


Holding


The unapportioned income taxes on interest, dividends and rents imposed by the Income Tax Act of 1894 were, in effect, direct taxes, and were unconstitutional because they violated the rule that direct taxes be apportioned.


Court membership




Chief Justice
Melville Fuller
Associate Justices
Stephen J. Field · John M. Harlan
Horace Gray · David J. Brewer
Henry B. Brown · George Shiras Jr.
Howell E. Jackson · Edward D. White




Case opinions


Majority
Fuller, joined by Field, Gray, Brewer, Shiras


Dissent
White, joined by Harlan


Dissent
Harlan


Dissent
Brown


Dissent
Jackson



Superseded by



U.S. Const. amend. XVI (in part)



Overruled by



South Carolina v. Baker, 485 U.S. 505 (1988) (in part)
Pollock v. Farmers' Loan & Trust Co.