Editor's note: This is a regular feature on issues related to the Constitution and civics education written by Paul G. Summers, retired judge and state attorney general. The Sixteenth Amendment, ...

The Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. Income taxation is now an issue discussed daily in the United States. FILE - This July 24, 2018, file ...

On July 20, 2024, in a 7-2 decision, the Supreme Court held that the Code Sec. 965 mandatory repatriation tax was constitutional under the Sixteenth Amendment to the Constitution. The majority opinion ...

WASHINGTON, D.C. - APRIL 19, 2018: The U.S. Supreme Court Building in Washington, D.C., is the seat of the Supreme Court of the United States and the Judicial Branch of government. (Photo by Robert ...

Get your news from a source that’s not owned and controlled by oligarchs. Sign up for the free Mother Jones Daily. Nearly all of the wealth of super-rich Americans is tied up in “unrealized” gains, ...

Today the Supreme Court granted certiorari in Moore v United States, which considers the estent to which the 16th Amendment constrains Congress's ability to impose different sorts of taxes and, in ...

The Supreme Court on Monday added two new cases to its docket for the 2023-24 term, involving educational benefits for veterans and a rare appearance by the 16th Amendment. At the same time, the ...

The Supreme Court rarely hears tax cases, and tax cases rarely threaten to affect the public at large. Moore v. United States, to be argued tomorrow, is that rare exception. The case raises an issue ...

The Supreme Court in a 7-2 decision Thursday upheld a provision in then-President Trump’s sweeping 2017 tax bill while sidestepping a far-reaching question about Congress’s broader taxing authority.

In the recent United States Tax Court case O’Connor v. Commissioner of Internal Revenue, Judge Arbeit sanctioned the petitioner for advancing frivolous arguments contesting the authority of the IRS to ...

Paul G. Summers is a lawyer. He is a former appellate and senior judge, district attorney general, and the attorney general of Tennessee. Editor's note: This is a regular feature on issues related to ...