Murphy v. United States

[Libertarian]

http://pacer.cadc.uscourts.gov/docs/...7/05-5139b.pdf

[Libertarian]

A few months ago the D.C. Circuit held unconstitutional the portion of the Internal Revenue Code that taxed damage awards for loss of reputation and mental anguish, finding that those payments are not "income" under the 16th Amendment. Today, they reversed themselves and held, basically, that "income" means whatever Congress says it means.