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

[1] Plaintiff John R. Stanton brought suit against the Baltic Mining Company, in which he owned stock, to enjoin (prevent) the company from paying income tax imposed under the Revenue Act of 1913.

As a direct tax, Stanton argued, it was invalid since it failed to meet the apportionment requirement of Article I, Section 9, and was not covered by the Sixteenth Amendment.

The U.S. Supreme Court noted that the case "was commenced by the appellant [John R. Stanton] as a stockholder of the Baltic Mining Company, the appellee, to enjoin the voluntary payment by the corporation and its officers of the tax assessed against it under the income tax section of the tariff act of October 3, 1913."

The Court also rejected that argument and upheld the constitutionality of the income tax under the 1913 Revenue Act.