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The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co.
Brown v. Entertainment Merchants Association, 564 U.S. 786 (2011), was a landmark decision of the US Supreme Court that struck down a 2005 California law banning the sale of certain violent video games to children without parental supervision.
The Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. This form of taxation made the federal government powerful. It was supported by advocates called ...
power to tax income under the Sixteenth Amendment: Stanton v. Baltic Mining Co. 240 U.S. 103 (1916) power to tax income under the Sixteenth Amendment: Georgia, Florida, & Alabama Railway Co. v. Blish Milling Co. 241 U.S. 190 (1916) responsibilities of parties under a bill of lading: United States v. Forty Barrels and Twenty Kegs of Coca-Cola ...
Under Article V of the U.S. Constitution, an amendment proposed by Congress must be ratified by three-fourths of the states to become part of the Constitution. The Article permits Congress to specify, for each amendment, whether the ratification must be by each state's legislature or by a constitutional convention in each state; for the Sixteenth Amendment, Congress specified ratification by ...
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Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration ...
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