Stanton v. Baltic Mining Co.

Stanton v. Baltic Mining Co.
Supreme Court of the United States
Argued October 14–15, 1915
Decided February 21, 1916
Full case nameStanton v. Baltic Mining Company
Citations240 U.S. 103 (more)
36 S.Ct. 278; 60 L. Ed. 546, 1916 U.S. LEXIS 1431
Case history
PriorInjunction denied (D. Mass.)
Holding
Despite taxing mining companies' capital to a degree, income taxes are not direct taxes and so need not be apportioned to be valid. Affirmed.
Court membership
Chief Justice
Edward D. White
Associate Justices
Joseph McKenna · Oliver W. Holmes Jr.
William R. Day · Charles E. Hughes
Willis Van Devanter · Mahlon Pitney
James C. McReynolds
Case opinion
MajorityWhite, joined by unanimous
McReynolds took no part in the consideration or decision of the case.
Laws applied
U.S. Const. Amend. XVI, Revenue Act of 1913

Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), is a United States Supreme Court case.

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