Tyee Realty Co. v. Anderson
240 U.S. 115 (1916)

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U.S. Supreme Court

Tyee Realty Co. v. Anderson, 240 U.S. 115 (1916)

Tyee Realty Co. v. Anderson

No. 393, 394

Argued October 14, 15, 1915

Decided February 21, 1916

240 U.S. 115

Syllabus

Brushaber v. Un. Pac. R. Co., ante, p. 240 U. S. 1, followed to effect that the Income Tax provisions of the Tariff Act of 1913 are not unconstitutional either because not sanctioned by the Sixteenth Amendment and otherwise beyond the general taxing power of Congress or because of its retroactive operation for a designated period, or because of discriminations, inequalities or progressive increases on incomes of individuals or the method provided for computing income of corporations.

The facts, which involve the constitutionality and construction of the Income Tax Law of 1913, are stated in the opinion.

Page 240 U. S. 116

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