Appeal of JAMES P. McKENNA. Board of Tax Appeals. 1 B.T.A. 326 (1925) Docket No. 121. Submitted November 17, 1924. Decided January 13, 1925. Hugh Satterlee, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Robert Spear, Esquire, filed a brief as amicus curiae. Before IVINS, KORNER, and MARQUETTE. This appeal involves an...
Sixteenth Amendment
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.