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They stress that Congress, in assembling the resolution that became the Sixteenth Amendment, carefully chose language to show that it didn't accept Pollock and that an expansive conception of "direct taxes" was wrong.
The decision is precedent on the scope of the Sixteenth Amendment and the taxation of all compensatory damages.
4 (holding that Congress is barred by Sixteenth Amendment from disallowing cost of goods sold); Hochman v.
The appeal before the 7th Circuit raises three fundamental questions of national significance: whether an American, charged with making a false statement, is entitled to present evidence that his statement is true; whether the injunction violates the First Amendment right to freedom of speech; and whether Secretary of State Knox abused his administrative function in proclaiming the Sixteenth Amendment ratified.
This definition of gross income is basically taken from the language used in the Sixteenth Amendment to the Constitution.
1 (1999) (arguing that the Sixteenth Amendment enables Congress and not the courts to decide what to tax); Marjorie Kornhauser, The Constitutional Meaning of Income and the Taxation of Gifts, 25 CONN.
After the Sixteenth Amendment was ratified, the United States Revenue Act of 1913 was enacted on October 3.
The Sixteenth Amendment to the Constitution was a response to the Pollock decision.
The plain meaning of the Second Amendment--if there is one--is palatable only to libertarians who find the plain meaning of other parts of the Constitution, such as the Sixteenth Amendment, anathema.
17) As discussed by Professor Kornhauser, the Supreme Court has struggled over the years with the realization concept in its numerous attempts to define "income" as the term is used in the Sixteenth Amendment of the United States Constitution.
It was not until 1913 that the federal government was able to effectively impose another income tax through the ratification of the Sixteenth Amendment to the Constitution.
Ever since the Sixteenth Amendment was ratified over ninety-five years ago and then upheld by the Supreme Court three years later, (1) the central debate over income taxation has focused on what will be taxed, how much it will be taxed, and for how long it will be taxed.