Tags
Pollock
History
Partially Supported
Pollock was never overruled — only circumvented by the Sixteenth Amendment
Pollock v. Farmers' Loan (1895) remains technically good law. The Sixteenth Amendment routed around it without overruling it. This is doctrinally true and partially load-bearing.
Pollock v. Farmers' Loan & Trust Co.
Struck down the 1894 income tax as a direct tax on income from property requiring apportionment among the states.
Direct Tax
A tax on the ownership of property as such, requiring apportionment among the states by population under Art. I §§2 and 9 of the Constitution.