Frank R. Brushaber

Attachments

1916 Brushaber brought a lawsuit against the railroad company for an injunction to stop the company from paying the tax.
1916 Brushaber v. Union Pacific Railroad Co.
1916 Brushaber's contention was that statute enacting the tax violated the Fifth Amendment's prohibition on the government taking property without due process of law and that the statute also violated due process by exempting certain kinds of income.
1916 The Court stated: "So far as the due process clause of the 5th Amendment is relied upon [by Mr. Frank Brushaber], it suffices to say that there is no basis for such reliance,...
1916 The Court stated: "So far as these numerous and minute, not to say in many respects hypercritical, contentions [by Mr. Frank Brushaber] are based upon an assumed violation of the uniformity clause,...
1916 The plaintiff in this case, Frank R. Brushaber, was a shareholder in the defendant Union Pacific Railroad company.
1916 The Sixteenth Amendment had recently been passed, and the U.S. Congress had enacted legislation pursuant to the amendment assessing taxes to the wealthiest of income earners, including the railroad company in this case.