|Poli Sci Teaching Assistant|
|From Chapter: Power to Tax and Spend|
What did the Supreme Court hold in Pollock v. Farmers' Loan &Trust Co. (1895)?
|The Court ruled that the income taxes imposed by the Income Tax Act of 1894 were effectively direct taxes and, therefore, unconstitutional because Congress did not apportion them among states. This holding was superseded by the 16th Amendment (allowing Congress to impose income taxes without apportionment). |