Tyee Realty Co. v. Anderson
Citations
- 240 U.S. 115
- 36 S. Ct. 281
- 60 L. Ed. 554
- 1916 U.S. LEXIS 1432
- 3 A.F.T.R. (P-H) 2942
- 1 U.S. Tax Cas. (CCH) 5
Syllabus
<p>Brushaber v. Un. Pac. R. R., ante, p. 1, followed to effect that the Income Tax provisions of the Tariff Act of 1913 are not unconstitutional either because not sanctioned by the Sixteenth Amendment and otherwise beyond the general taxing power of Congress,' or because of its retroactive operation for a designated period, or because of discriminations, inequalities or progressive increases on • incomes of individuals or the method provided for computing income of corporations.'</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- tax protestor’s claims concerning constitutionality of Internal Revenue Code and establishment of Tax Court so frivolous as not to require discussion
Source: CourtListener parenthetical corpus (CC0).
Judges: White, McReynolds
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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