The Brushaber v. Union Pacific Railroad reference article from the English Wikipedia on 24-Jul-2004
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Brushaber v. Union Pacific Railroad

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Brushaber v. Union Pacific Railroad was a landmark United States Supreme Court case in which the court overturned the federal income tax of the United States by stating that the 16th Amendment did not in fact amend the constitution to allow for the income tax but just clarified federal law. The decision was handed down on January 24, 1916.