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Pollock v. Farmers' Loan and Trust

157 U.S. 429 (1895)

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Pollock v. Farmers’ Loan and Trust

United States Supreme Court

157 U.S. 429 (1895)

Facts

In 1894, the United States Congress passed legislation imposing a 2 percent income tax on every citizen of the United States for income derived from property, rents, interest, dividends, salaries, profession, trade, employment, or vocation. Pollock (plaintiff) owned stock in Farmers’ Loan and Trust (the trust) (defendant). The trust’s directors announced that the trust would pay the federal income tax on behalf of its shareholders. Pollock filed suit to prevent the directors from paying the tax.

Rule of Law

Issue

Holding and Reasoning (Fuller, C.J.)

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