[FreeFromContract]

Originally Posted by Lawdog

Many of the court decisions I have cited ARE Supreme Court rulings. Anything with the citation format XXX U.S. XXX is a Supreme Court ruling. Work on those reading skills.

Ha-Ha...please! All the cites are from lower courts, administrative courts or a SC cite concerning corporations - so you lose on all points.

But lets dig deeper into your misapplication:

Originally Posted by lawdog

“[T]he earnings of the human brain and hand when unaided by capital ... are commonly dealt with as income in legislation.”
Stratton’s Independence, Ltd. v. Howbert, 231 U.S. 399, 415 (1913).

The entire section of that decision which you quoted reads:

The very process of mining is, in a sense, equivalent in its results to a manufacturing process. And, however the operation shall be described, the transaction is indubitably "business" within the fair meaning of the Act of 1909, and the gains derived from it are properly and strictly the income from that business; for "income" may be defined as the gain derived from capital, from labor, or from both combined, and here we have combined operations of capital and labor. As to the alleged inequality of operation between mining corporations and others, it is, of course, true that the revenues derived from the working of mines result to some extent in the exhaustion of the capital. But the same is true of the earnings of the human brain and hand when unaided by capital, yet such earnings are commonly dealt with in legislation as income. So it may be said of many manufacturing corporations that are clearly subject to the Act of 1909, especially of those that have to do with the production of patented articles; although it may be foretold from the beginning that the manufacture will be profitable only for a limited time at the end of which the capital value of the plant must be subject to material depletion, the annual gains of such corporations are certainly to be taken as income for the purpose of measuring the amount of the tax.

It seems to us that the first two questions certified must be answered in the affirmative principally for two reasons. First, because mining corporations are within the general description of § 38, which comprises
"every corporation, joint stock company, or association organized for profit, and having a capital stock represented by shares, . . . and engaged in business in any state or territory of the United States,"
and, secondly, because the act specifies those classes of corporations that are to be exempt from its operation, and mining corporations are not among them. Those exempted are labor, agricultural, or horticultural organizations, fraternal beneficiary societies, orders or associations operating under the lodge system, domestic building and loan associations, corporations and associations organized and operated for religious, charitable, or educational purposes, etc. Moreover, the section imposes "a special excise tax with respect to the carrying on or doing business by such corporation," etc. That mining companies are doing business within the fair intent and meaning of this clause seems to us entirely plain for reasons already given. The conduct of such business results in profit, for it cannot be seriously contended that the ores are not worth more at the mine mouth than they were worth in the ground plus the cost of mining. Corporations engaged in such business share in the benefits of the federal government, and ought as reasonably to contribute to the support of that government as corporations that conduct other kinds of profitable business.

I would think that even you would be able to figure out the area of legislation being identified here is privileged business' and only that of § 38 as identified. Apparently you didn't take the time to read entire text (to help you out, check the bold and underlined text).

It's easy for most to see the cite you provided is narrowly limited in it's application and expanding it outside the realm of non-corporate applications removes the income from being an excise on a privileged activity.

As usual, you provide nothing more than misinformation.

Originally Posted by lawdog

As for the rest, asked and answered.

Nope, not even close.