“The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”
Along with some good decisions, Supreme Court justices made some mistakes in the term just ended. One mistake involved taxes—and it is likely to bedevil the court in future cases. Moore v. United States posed the question of whether Congress could tax corporate...
The Constitution granted Congress power to impose personal income taxes before ratification of the 16th Amendment, but the 16th Amendment facilitated the power. This essay explains the amendment’s background and effect. This essay also corrects several longstanding...
