Springer v. United States
SPRINGER V. UNITED STATES
SPRINGER V. UNITED STATES, 102 U.S. 586 (1881), a U.S. Supreme Court case that upheld the constitutionality of the federal income tax that had existed from 1864 to 1872. By a 7 to 0 vote, the Court rejected the claim that an income tax was a "direct tax" prohibited by the Constitution unless apportioned among the states. The Court concluded that only taxes on real estate and capitation taxes were direct taxes. Although it rendered a seemingly contrary decision in Pollock v. Farmers' Loan and Trust (1895), the constitutionality of an income tax was confirmed with the adoption of the Sixteenth Amendment in 1913.