sixteenth amendment
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 240 U.S. 1 - Brushaber v. Union Pacific Railroad · 1916Most cited · 1,718 citing opinions
It is clear on the face of this text that it does not purport to confer power to levy income taxes in a generic sense,—an authority already possessed and never questioned,—or to limit and distinguish between one kind of income taxes and another, but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived.