Editor's note: This is a regular feature on issues related to the Constitution and civics education written by Paul G. Summers, retired judge and state attorney general. The Sixteenth Amendment, ...

The Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. Income taxation is now an issue discussed daily in the United States. FILE - This July 24, 2018, file ...

Paul G. Summers is a lawyer. He is a former appellate and senior judge, district attorney general, and the attorney general of Tennessee. Editor's note: This is a regular feature on issues related to ...

On July 20, 2024, in a 7-2 decision, the Supreme Court held that the Code Sec. 965 mandatory repatriation tax was constitutional under the Sixteenth Amendment to the Constitution. The majority opinion ...

WASHINGTON, D.C. - APRIL 19, 2018: The U.S. Supreme Court Building in Washington, D.C., is the seat of the Supreme Court of the United States and the Judicial Branch of government. (Photo by Robert ...

Wonder Land: If Donald Trump and Joe Biden are the 2024 presidential nominees, the West Virginia senator—or someone—will get into the race. Images: AP/Reuters/Zuma Press Composite: Mark Kelly One part ...

On July 20, 2024, in a 7-2 decision, the Supreme Court held that the Code Sec. 965 mandatory repatriation tax was constitutional under the Sixteenth Amendment to the Constitution. The majority opinion ...

WASHINGTON--(BUSINESS WIRE)--The United States Supreme Court today upheld the constitutionality of the so-called mandatory repatriation tax in a narrow ruling, stating that the MRT taxes realized ...

Get your news from a source that’s not owned and controlled by oligarchs. Sign up for the free Mother Jones Daily. Nearly all of the wealth of super-rich Americans is tied up in “unrealized” gains, ...

The Supreme Court on Monday added two new cases to its docket for the 2023-24 term, involving educational benefits for veterans and a rare appearance by the 16th Amendment. At the same time, the ...

In Moore v. United States, the Supreme Court will decide this year whether the Ninth Circuit was right in upholding as constitutional taxes on unrealized capital gains and wealth taxes. Ed Meese, Gary ...

The justices agreed to consider whether shareholders can owe income tax when no dividend, distribution or other payment has been received. The U.S. Supreme Court on Monday agreed to hear a case ...