 | United States. Supreme Court - 1915 - 1212 páginas
...from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided;...Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 páginas
...from the conclusion that the amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided...amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this, in substance,... | |
 | Everett Kimball - 1920 - 656 páginas
...of doing away with the principle established in the Pollock ca^e : That is, of determining vd1ether a tax on income: was direct, not by a consideration of the burden pl«c«d on the taxed income upon which it directly operated but by taking into \tewv 'the burden which... | |
 | Andrew William Mellon - 1924 - 250 páginas
...from the conclusion that the amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided;...amendment provides that income taxes, from whatever source the income may be derived, shall not be subjected to the regulation of apportion,ment. * " • Indeed,... | |
 | Harold Edgar Barnes, B. A. Milner - 1924 - 440 páginas
...from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided;...Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance... | |
 | United States - 1924 - 940 páginas
...from the conclusion that the amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided...on the property from which the income was derived. See also — Pollock v. Farmers', etc., Co., 157 U. 8. 429; 158 US 601. Stanton v. Baltic Min. Co.,... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...from the conclusion that the amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided;...consideration of the burden placed on the taxed income on which it directly operated, but by taking into view the burden which resulted on the property from... | |
 | Lawrence Boyd Evans - 1925 - 1436 páginas
...from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided,...Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance... | |
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Indeed in the light of the history which we have given and of the decision in the Pollock Case and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away... 
