Tyee Realty Co. v. Anderson, 240 U.S. 115 (1916)

Tyee Realty Co. v. Anderson

No. 393, 394

Argued October 14, 15, 1915
Decided February 21, 1916
240 U.S. 115

ERROR TO THE DISTRICT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Brushaber v. Un. Pac. R. Co., 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.

The facts, which involve the constitutionality and construction of the Income Tax Law of 1913, are stated in the opinion.