Reason

The Sixteenth Amendment did not "Overrule" Pollock

In Moore v. United States, each of the separate opinions contended that the 16th Amendment (ratified in 1913) "overruled" Pollock v. Farmers' Loan & Trust Co. (1895). For example, Justice Kavanaugh's ...
JD Supra

Will the Supreme Court Invalidate One or More Sections of the Tax Cuts and Jobs Act?

A tax case pending in the United States Supreme Court, Moore v. United States,[1] may cause a cataclysmic change in the federal income tax. The 16 th Amendment to the United States Constitution ...
Tennessean

How the 16th Amendment transformed the U.S. government's wealth and size | Opinion

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 ...
Tennessean

Before the 16th Amendment on income taxes, federal government was not as powerful as today

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, ...
Case Western Reserve University

Law's Erik Jensen talks about 16th Amendment and Supreme Court

NPR: Erik Jensen, the Coleman P. Burke Professor Emeritus of Law, urged Supreme Court judges to examine the 16th Amendment when making decisions on wealth taxes.
SCOTUSblog

Justices take up cases on veterans’ education benefits and 16th Amendment

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 ...