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Brushaber v. Union Pacific Railroad Co.
''Brushaber v. Union Pacific Railroad Co.,'' 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 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing 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.
==Background==
Prior to 1895, all income taxes had been considered indirect taxes (not required to be apportioned among the states according to the population of each state). In the controversial 1895 case of ''Pollock v. Farmers' Loan & Trust Co.'', however, the Court had overturned longstanding precedent and ruled that while a tax on income from labor was an excise, or indirect tax (which was not required to be apportioned), a tax on ''income derived from property'' such as interest, dividends, or rents was or should be treated as a direct tax.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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