"On a direct appeal from the trial court, the U.S. Supreme Court affirmed the lower court's decision, and rejected Stanton's request for a court order to prevent Baltic Mining Company from paying the income tax.Stanton argued that the tax law was unconstitutional and void under the Fifth Amendment to the United States Constitution in that the law denied "to mining companies and their stockholders equal protection of the laws and deprive[d] them of their property without due process of law."