[nate45]

The Court ruled that the 16th Amendment effectively transformed the income tax from an indirect duty to an indirect excise. It is not a direct tax without apportionment. And, if we examine the law closely, that is exactly what we find; that the income tax is imposed and applied under the law, as an indirect excise, ONLY imposed on specific entities (Federal), and sources of "taxable income" (privileged).

So, what is an excise tax ? Fortunately, the Supreme Court used to know what it was doing, and both of these decisions, Brushaber and Stanton, refer you to another case handed down five years earlier, Flint vs Stone Tracy Co. 220 U.S. 107 (1911), in which the Supreme Court ruled that excise taxes are:"...taxes laid on the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges; the requirement to pay such taxes involves the exercise of the privilege and if business is not done in the manner described no tax is payable...it is the privilege which is the subject of the tax and not the mere buying, selling or handling of goods."

Wow, no wonder the IRS Commissioner or the justice department will not address this issue, personal income tax really is unconstitutional and counter to precedent!