Brushaber v. Union Pacific Railroad

holding that taxes could constitute a taking if “the act complained of was so arbitrary as to constrain to the conclusion that it was not the exertion of taxation, but a confiscation of property” | discussing inapplicability of the Anti-Injunction Act in order to "put out of the way a question of jurisdiction" | discussing inapplicability of the Anti-Injunction Act in order to “put out of the way a question of jurisdiction” | the Due Process Clause of the Fifth Amendment “is not a limitation upon the taxing power conferred upon Congress by the Constitution[.]” | progressive tax rate structure is not a violation of due process clause of 5th Amendment | the purpose of the Sixteenth Amendment was to take the income tax “out of the class of excises, duties and imposts and place it in the class of direct taxes” | “[I]n express terms the Amendment 6 provides that income taxes, from whatever source the income may be derived, shall not be 7 subject to the regulation of apportionment.” | "[T]here is no escape 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[.]" | “[Although there was a seeming exercise of the taxing power, the act complained of was so arbitrary as to constrain to the conclusion that it was not the exertion of taxation but a confiscation of property, that is, a taking....” | the “seeming exercise of the taxing power” may be a “taking ... in violation of the 5th Amendment” if sufficiently “arbitrary” or “so wanting in basis ... as to produce such a gross and patent inequality” | the right of Congress to impose income tax cannot be doubted | the right of Congress to impose income tax cannot be doubted | “[T]here is 19 no escape from the conclusion that the [Sixteenth] Amendment was drawn for the purpose 20 of doing away for the future with the principle upon which the Pollock Case was 21 decided . . . .” | wages received for services are taxable as income | the “seeming exercise of the taxing power” may be a “taking . . . in violation of the 5th Amendment” if suffi- ciently “arbitrary” or “so wanting in basis . . . as to pro- duce such a gross and patent inequality” | federal income tax imposed on citizens throughout nation | upholding the constitutionality of taxing rental income | income tax does not violate Due Process Clause | constitutionality of the Federal income tax laws generally | constitutionality of the Federal income tax laws generally | wages received for services are taxable as income | constitutionality of the Federal income tax laws generally | constitutionality of taxing rental income