[BOBT12]

Originally Posted by Randy

There's one court case I've read. Might have it tucked away in all my files, but can't find it...yet.


The court stated, in whatever ruling, something to the effect of "to collect taxes from whatever source derviced does not mean from whatever source derived."


Any help?


Thanks, y'all.


Randy

This may be of some help?

U.S. Supreme Court
BRUSHABER v. UNION PACIFIC R. CO., 240 U.S. 1 (1916)
240 U.S. 1

The various propositions are so intermingled as to cause it to be difficult to classify them. We are of opinion, however, [240 U.S. 1, 11] that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows: (a) The Amendment authorizes only a particular character of direct tax without apportionment, and therefore if a tax is levied under its assumed authority which does not partake of the characteristics exacted by the Amendment, it is outside of the Amendment, and is void as a direct tax in the general constitutional sense because not apportioned. (b) As the Amendment authorizes a tax only upon incomes 'from whatever source derived,' the exclusion from taxation of some income of designated persons and classes is not authorized, and hence the constitutionality of the law must be tested by the general provisions of the Constitution as to taxation, and thus again the tax is void for want of apportionment. (c) As the right to tax 'incomes from whatever source derived' for which the Amendment provides must be considered as exacting intrinsic uniformity, therefore no tax comes under the authority of the Amendment not conforming to such standard, and hence all the provisions of the assailed statute must once more be tested solely under the general and pre-existing provisions of the Constitution, causing the statute again to be void in the absence of apportionment.

http://forum.suijuris.net/showthread...0&page=8&pp=10