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  3. January
  4. 24
  5. Brushaber v. Union Pacific Railroad Co.

Events on January 24 in history

1916Jan, 24

In Brushaber v. Union Pacific Railroad Co., the Supreme Court of the United States declares the federal income tax constitutional.

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.

References

  • Brushaber v. Union Pacific Railroad Co.
  • Supreme Court of the United States
  • Income tax

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Events on 1916

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    Gallipoli Campaign

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  • 21Feb

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  • 25Feb

    Battle of Verdun

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  • 9Apr

    Battle of Verdun

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  • 31May

    Battle of Jutland

    World War I: Battle of Jutland: The British Grand Fleet under the command of John Jellicoe, 1st Earl Jellicoe and David Beatty, 1st Earl Beatty engage the Imperial German Navy under the command of Reinhard Scheer and Franz von Hipper in the largest naval battle of the war, which proves indecisive.

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