In Moore v. United States, each of the separate opinions contended that the 16th Amendment (ratified in 1913) "overruled" Pollock v. Farmers' Loan & Trust Co. (1895). For example, Justice Kavanaugh's majority opinions phrased it this way:
This Court's 1895 decision in Pollock v. Farmers' Loan & Trust Co., 158 U. S. 601, later proscribed unapportioned federal taxation of income from property, and therefore overruled that holding of Hubbard. See supra, at 7. But in 1913, the Sixteenth Amendment then overruled that aspect of Pollock.
From Justice Barrett's concurrence:
