Sixteenth Amendment To The United States Constitution - Pollock Nullified

Pollock Nullified

The Sixteenth Amendment nullified the effect of Pollock. That means the Congress may impose taxes on income from any source without having to apportion the total dollar amount of tax collected from each state according to each state's population in relation to the total national population.

In Wikoff v. Commissioner, the United States Tax Court said:

t is immaterial, with respect to Federal income taxes, whether the tax is a direct or an indirect tax. Mr. Wikoff relied on the Supreme Court's decision in Pollock v. Farmers' Loan & Trust Co. but the effect of that decision has been nullified by the enactment of the 16th Amendment.

In Abrams v. Commissioner, the Tax Court said:

Since the ratification of the Sixteenth Amendment, it is immaterial with respect to income taxes, whether the tax is a direct or indirect tax. The whole purpose of the Sixteenth Amendment was to relieve all income taxes when imposed from apportionment and from a consideration of the source whence the income was derived.