In 1916, the United States Supreme Court delivered a landmark decision in the Brushaber v. Union Pacific Railroad Co. case, a ruling that profoundly shaped the legal landscape of federal income taxation in America. This case, brought forth by Frank Brushaber, a shareholder in the Union Pacific Railroad Company, challenged the constitutionality of the recently enacted federal income tax imposed by the 1913 Revenue Act. The significance of the Brushaber case lies not only in its direct impact on tax law but also in its broader implications for federal authority and the scope of the 16th Amendment. Today we talk about constitutional and legal arguments, the historical context surrounding the case, and the enduring influence of the Supreme Court’s decision on the American fiscal system.

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