Sixteenth Amendment News Today

Only a simplified, pro-growth tax code, coupled with SocialSecurity and Medicare systems that allow citizens to fund their ownretirement and health care, can solve the true budget crisis thatthe U.S. government faces. Attaching fundamental tax reform toimpending budget deficits and failing to fix these entitlementprograms would nullify the long-run benefits of tax reform.

The High Court declared the 16th amendment to the constitution, granting parliament the power to remove judges, illegal in 2016

In December 2023, the Supreme Court considered the fundamental question: “How is income defined?” Moore v. United States centered on the question of taxation of unrealized income....

On December 5, the Supreme Court heard oral arguments on Moore v. United States, which is potentially the next landmark tax case on the meaning of income under the Sixteenth Amendment.

The certiorari application in Connelly v. Internal Revenue Service, 70 F.4th 412 (8th Cir. 2023), was granted by the Supreme Court on December 13, 2023. It commences as follows...

David Lewis Schaefer reviews the new book “Winning America’s Second Civil War,” by Jeffrey E. Paul (Encounter, 2024).

Jeff Cook

Why should you pay very close attention to this case? Because, as a direct tax on something other than income, a wrong opinion from the court could open up a deluge of new direct federal taxes on everything from your home, investments, even your childhood Baseball Card collection.

The book has closed on 2023, but several recent tax-related rulings are sure to have ripple effects into 2024 and beyond—particularly with respect to transfer pricing and foreign tax...

Unless you have been living under a rock—as we tax lawyers are wont to do—you have probably been following Moore v. United States, which we last discussed here.