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Stanton v. Baltic Mining Co. : ウィキペディア英語版 | Stanton v. Baltic Mining Co.
''Stanton v. Baltic Mining Co.'', 240 U.S. 103 (1916), is a United States Supreme Court case. == Background == Plaintiff John R. Stanton brought suit against the Baltic Mining Company, in which he owned stock, to enjoin (stop) the company from paying income tax imposed under the Revenue Act of 1913. Stanton argued that because the income tax contained no provision for depletion of a mine's ore, it was a direct tax on the mine's capital. As a direct tax, Stanton argued, it was invalid without meeting the apportionment requirement of Article I, Section 9, and was not covered by the Sixteenth Amendment. Stanton appealed from the district court's denial of the injunction.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Stanton v. Baltic Mining Co.」の詳細全文を読む
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