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Stanton also argued that the
Sixteenth Amendment "authorizes only an exceptional direct income tax without apportionment, to which the tax in question does not conform" and that therefore the income tax was "not within the authority of that Amendment." The Court also rejected that argument and upheld
270:
The U.S. Supreme Court noted that the case "was commenced by the appellant as a stockholder of the Baltic Mining
Company, the appellee, to enjoin the voluntary payment by the corporation and its officers of the tax assessed against it under the income tax section of the tariff act of October 3,
271:
1913." On a direct appeal from the trial court, the U.S. Supreme Court affirmed the lower court's decision and rejected
Stanton's request for a court order to prevent Baltic Mining Company from paying the income tax.
278:
since the law denied "to mining companies and their stockholders equal protection of the laws and deprive them of their property without due process of law." The
Supreme Court rejected that argument.
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on the mine's capital. As a direct tax, Stanton argued, it was invalid since it failed to meet the apportionment requirement of
Article I, Section 9, and was not covered by the
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Despite taxing mining companies' capital to a degree, income taxes are not direct taxes and so need not be apportioned to be valid. Affirmed.
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Stanton argued that because the income tax contained no provision for depletion of a mine's ore, it was a
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Stanton argued that the tax law was unconstitutional and void under the
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Stanton appealed from the district court's denial of the injunction.
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McReynolds took no part in the consideration or decision of the case.
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the constitutionality of the income tax under the 1913 Revenue Act.
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244:(prevent) the company from paying income tax imposed under the
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United States
Supreme Court cases of the White Court
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691:Continental Tie & Lumber Co. v. United States
276:Fifth Amendment to the United States Constitution
683:Texas & Pacific Railway Co. v. United States
739:General American Investors Co. v. Commissioner
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422:
8:
1099:United States Sixteenth Amendment case law
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429:
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598:Merchants' Loan & Trust v. Smietanka
489:Stratton's Independence, Ltd. v. Howbert
982:United States v. General Dynamics Corp.
806:United States v. Safety Car Heating Co.
291:
934:Helvering v. Independent Life Ins. Co.
18:1916 United States Supreme Court case
7:
1019:
1017:
966:Hoover Express Co. v. United States
910:Brushaber v. Union Pacific Railroad
454:Brushaber v. Union Pacific Railroad
1031:Supreme Court of the United States
958:Tank Truck Rentals v. Commissioner
918:Burnet v. Sanford & Brooks Co.
747:Commissioner v. Gillette Motor Co.
731:Commissioner v. Glenshaw Glass Co.
715:Helvering v. Northwest Steel Mills
36:Supreme Court of the United States
14:
1104:United States Supreme Court stubs
1084:United States Supreme Court cases
438:United States Sixteenth Amendment
349:103 (1916) is available from:
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462:Stanton v. Baltic Mining Company
332:Stanton v. Baltic Mining Company
325:
54:Stanton v. Baltic Mining Company
29:
950:Millinery Corp. v. Commissioner
926:McLaughlin v. Alliance Ins. Co.
675:Burk-Waggoner Assoc. v. Hopkins
1094:1916 in United States case law
723:Crane-Johnson Co. v. Helvering
240:, in which he owned stock, to
1:
1001:Bowers v. Kerbaugh-Empire Co.
707:Helvering v. National Grocery
513:Bowers v. Kerbaugh-Empire Co.
1037:. You can help Knowledge by
1029:This article related to the
590:Rockefeller v. United States
550:Southern Pacific Co. v. Lowe
339:Stanton v. Baltic Mining Co.
299:Stanton v. Baltic Mining Co.
224:, 240 U.S. 103 (1916), is a
221:Stanton v. Baltic Mining Co.
24:Stanton v. Baltic Mining Co.
470:Tyee Realty Co. v. Anderson
226:United States Supreme Court
1120:
1016:
974:Cammarano v. United States
43:Argued October 14–15, 1915
865:United States v. Sullivan
606:Miles v. Safe Deposit Co.
206:
196:
122:
112:
45:Decided February 21, 1916
28:
881:Commissioner v. Sullivan
667:Edwards v. Cuba Railroad
582:United States v. Phellis
873:Rutkin v. United States
889:James v. United States
838:United States v. Davis
521:Moore v. United States
208:U.S. Const. Amend. XVI
846:Commissioner v. Tufts
830:Crane v. Commissioner
699:Helvering v. Mitchell
638:Koshland v. Helvering
630:Marr v. United States
238:Baltic Mining Company
942:Helvering v. Winmill
266:Opinion of the Court
145:Oliver W. Holmes Jr.
766:Goodrich v. Edwards
646:Helvering v. Gowran
534:corporate dividends
399:Library of Congress
257:Sixteenth Amendment
246:Revenue Act of 1913
212:Revenue Act of 1913
173:James C. McReynolds
161:Willis Van Devanter
993:Diminution of loss
822:Helvering v. Horst
814:Helvering v. Bruun
790:Lucas v. Alexander
659:corporate earnings
614:Cullinan v. Walker
574:Eisner v. Macomber
505:Eisner v. Macomber
133:Associate Justices
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774:Walsh v. Brewster
566:Peabody v. Eisner
330:Works related to
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189:White, joined by
157:Charles E. Hughes
101:Injunction denied
78:36 S.Ct. 278; 60
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125:Chief Justice
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1039:expanding it
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202:Laws applied
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181:Case opinion
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92:Case history
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15:
1078:Categories
900:Deductions
286:References
253:direct tax
232:Background
103:(D. Mass.)
84:U.S. LEXIS
82:546, 1916
191:unanimous
60:Citations
440:case law
337:Text of
186:Majority
657:Taxable
532:Taxable
372:Findlaw
354:Cornell
108:Holding
1004:(1926)
985:(1987)
977:(1959)
969:(1958)
961:(1958)
953:(1956)
945:(1938)
937:(1934)
929:(1932)
921:(1931)
913:(1915)
892:(1961)
884:(1958)
876:(1952)
868:(1927)
849:(1983)
841:(1962)
833:(1947)
825:(1940)
817:(1940)
809:(1936)
801:(1932)
793:(1929)
785:(1929)
777:(1921)
769:(1921)
750:(1960)
742:(1955)
734:(1955)
726:(1940)
718:(1940)
710:(1938)
702:(1938)
694:(1932)
686:(1932)
678:(1925)
670:(1925)
649:(1937)
641:(1936)
633:(1925)
625:(1924)
617:(1923)
609:(1922)
601:(1921)
593:(1921)
585:(1921)
577:(1920)
569:(1918)
561:(1918)
553:(1918)
545:(1918)
524:(2024)
516:(1926)
508:(1920)
500:(1918)
492:(1913)
481:Income
473:(1916)
465:(1916)
457:(1916)
402:
396:
393:
390:Justia
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384:
378:
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369:
366:
360:
357:
351:
301:,
242:enjoin
228:case.
167:
165:·
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153:·
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143:
141:·
139:
80:L. Ed.
1033:is a
446:Scope
345:
305:
97:Prior
1035:stub
347:U.S.
307:U.S.
86:1431
73:more
65:U.S.
63:240
343:240
310:103
303:240
68:103
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248:.
210:,
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70:(
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
