•The decisions do not contradict or reverse each other – they operate harmoniously together, hand in hand to each properly address a different aspect of the constitutional federal taxing powers.
•Pollock (1896) & Eisner (1920) uphold the Constitutional prohibition on direct taxation
without apportionment.
•Brushaber & Stanton (both 1916) uphold the federal power to tax Indirectly, in the form of an impost (tariff).
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