Related Citations
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Dawn Johnsen & Walter Dellinger, The Constitutionality of a National Wealth Tax, 93 Ind. L.J. 111 (2018).
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Erik M. Jensen, Did the Sixteenth Amendment Ever Matter: Does It Matter Today, 108 Nw. U. L. Rev. 799 (2014).
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Erik M. Jensen, Murphy v. Internal Revenue Service, the Meaning of Income, and Sky-is-Falling Tax Commentary, 60 Case W. Rsrv. L. Rev. 751 (2010).
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Joseph M. Dodge, Murphy and the Sixteenth Amendment in Relation to the Taxation of Non-Excludable Personal Injury Awards, 8 Fla. Tax Rev. 369 (2008).
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Joseph M. Dodge, What Federal Taxes are Subject to the Rule of Apportionment Under the Constitution, 11 U. Pa. J. Const. L. 839 (2008).
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Erik M. Jensen, The Apportionment of “Direct Taxes”: Are Consumption Taxes Constitutional? 97 Colum. L. Rev. 2334 (2006).
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Erik M. Jensen, Interpreting the Sixteenth Amendment (By Way of the Direct-Tax Clauses), 21 Const. Comment. 355 (2004).
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Erik M. Jensen, The Constitution Matters in Taxation, 100 Tax Notes 821 (2003).
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Calvin H. Johnson, Purging Out Pollock: The Constitutionality of Federal Wealth or Sales Taxes, 97 Tax Notes 1723 (2002).
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Erik M. Jensen, The Taxing Power, The Sixteenth Amendment, and the Meaning of “Incomes,” 33 Ariz. St. L.J. 1057 (2001).
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Arthur A. Ekirch Jr., The Sixteenth Amendment: The Historical Background, 1 Cato J. 161 (1981).
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Harry Hubbard, The Sixteenth Amendment, 33 Harv. L. Rev. 794 (1920).