Wednesday, September 14, 2011

CASE LAW ON INCOME TAXES

Bond v US didn't negate anything, it opened a new door without nullifying any previous law(s).

The 16th is going to be very tough because most federal justices believe there is in fact authority in the Constitution to lay a direct tax on income. Here's a quote from Bowers v. Kerbaugh-Empire Co.

"It was not the purpose or the effect of that amendment to bring any new subject within the taxing power. Congress already had the power to tax all incomes..."

The interpretation comes from the wording of Art I Sec 8...The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and generalWelfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

Basically is says what it says, in that "The Congress shall have Power To lay and collect Taxes,..."

Save me the time in typing and go to this link, it outlines the problem pretty well. The important section starts with "Income taxes pre-Pollock" and goes to "The Murphy Case". Have fun.

http://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_

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