Answer
The Sixteenth Amendment, ratified in 1913, effectively overturned the Supreme Court's decision in Pollock v. Farmers' Loan & Trust Co. (1895). Fuller, the Chief Justice at the time, had ruled that the federal income tax imposed in the case was unconstitutional. The Sixteenth Amendment granted Congress the unequivocal authority to levy taxes on income without apportionment among the states or regard to any census.