I Still Think The Income Tax Is Constitutional
In my mind, the misreading of Brusahber is not that significant in that there is still a very clear statement that Congress has the power to lay and collect taxes from whatever source derived.
Brushing Up On Brushaber -How IRS Misstatement Fueled “Tax Protesters”
The Sixteenth amendment did not authorize a non-apportioned direct income tax. To explain this we should review the bidding so to speak going back to the beginning.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.