•So, what did the Supreme Court really tell us
about the income tax in the Brushaber decision
in 1916 ?
•In the very first sentence the Court says:
• “…, the appellant filed his bill to enjoin the corporation from complying with the income tax
provisions of the tariff act of October 3, 1913.”
Brushaber v. Union Pacific R.R.
Co, 240
U.S. 1, 9 (1916)