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Originally Posted by Freedomless
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The 16th Amendment is irrelevant ... and Benson's case is a sure loser.
At one time the 16th Amendment was needed to get around the decision in Pollock v. Farmers' Loan & Trust. In Pollock, the court held that a tax on the income from real property was so close to a tax on the underlying property that it needed to be apportioned. Thus, the court viewed a tax on income as a tax on the underlying source.
The court acknowledged that a tax on the income from other sources would still be considered an excise.
In order to get around this decision, the 16th Amendment was proposed and passed.
In construing the 16th Amendment, the Supreme Court, in Brushaber v. Union Pacific R. Co., 240 U.S. 1, held that the Amendment prevented looking to the source of the income in order to take an income tax out of the category of indirect taxation.
In later cases, the court abandoned the theory of Pollock that a tax on income is a tax on the underlying source. New York ex rel Cohn v. Graves, 300 U.S. 308.
In abandoning the theory of Pollock, the Supreme Court rendered the 16th Amendment no longer necessary. If the Amendment was only needed to get around the Supreme Court decision ... and the Supreme Court no longer believes the dubious theory of Pollock ... then it is clear that the Court would never render another decision like Pollock.
Thus, it should be clear that the Supreme Court will NEVER view an income tax as a "direct tax" ever again.
So, here's the rub for Bill Benson ... he can say that the 16th Amendment was never ratified.
Fine. Let the 16th Amendment be repealed.
Benson now would have to have the Supreme Court declare the income tax to be a direct tax ... and they won't do that. The Supreme Court abandoned Pollock, and so that leaves the prior case of Springer v. United States, 102 U.S. 586, which holds that an income tax is an "excise or duty."
In short, trying to have the 16th Amendment repealed ends up doing absolutely nothing. The Supreme Court will never declare the income tax to be a direct tax ever again.