Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429, affirmed on rehearing, 158 U.S. 601, was a landmark case of the Supreme Court of the United States. In a 5–4 decision, the Supreme Court struck

The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 i