Search for: ""Eisner v. Macomber" OR "252 U.S. 189"" Results 1 - 5 of 5
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1 Aug 2023, 8:55 am by Lawrence Solum
Macomber, 252 U.S. 189 (1920), is striking: I think that the word "incomes" in the Sixteenth Amendment should be read in "a sense most obvious to the common understanding at the time of its adoption. [read post]
26 Jun 2023, 8:04 am by Jonathan H. Adler
Macomber, 252 U.S. 189 (1920), this Court's decisions have uniformly held "income," for Sixteenth Amendment purposes, to require realization by the taxpayer. [read post]