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In Brushaber v. Union Pacific Railroad Co., the Supreme Court of the United States declares the federal income tax constitutional.
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Brushaber v. Union Pacific Railroad Co.
1916 United States Supreme Court case
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, enacted pursuant to Article I,…Source: Wikipedia (CC BY-SA)
Supreme Court of the United States
Highest court of jurisdiction in the US
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that turn on questions of U.S. constitutional or federal law.…Source: Wikipedia (CC BY-SA)
Income tax
Tax based on taxable income
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them. Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer…Source: Wikipedia (CC BY-SA)