Brushaber V. Union Pacific Railroad - Facts in The Brushaber Case

Facts in The Brushaber Case

The plaintiff in this case, Frank R. Brushaber, was a stockholder in the defendant Union Pacific Railroad company. 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. Brushaber brought a lawsuit against the railroad company for an injunction to stop the company from paying the tax. 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. The US government filed a brief supporting the validity of the tax.

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