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In 1881, Justice Noah Haynes Swayne delivered a Supreme Court opinion that would influence the future of federal income taxation. And what he did deserves the attention of every American. He narrowed the meaning of a constitutional restriction—and, in doing so, sustained federal taxation of p…

How is this justified?

WHEN DID A MAN’S TIME BECOME FEDERAL INCOME? Consider four Americans. The first owns land. He rents it and receives one thousand dollars. The second owns investment capital. His investment produces one thousand dollars in interest. The third operates a business. After expenses, his enterprise…

Land or Man...

IS A PIECE OF LAND MORE IMPORTANT THAN A HUMAN BEING? The Man, His Labor, and the Constitutional Boundary Which is more important under the United States Constitution—a piece of land or a human being? Think carefully about that question. Because the history of federal income taxation reveals …

What is Income?

THE SUPREME COURT JUSTICE WHO EXPOSED THE INCOME-TAX CONTRADICTION In 1895, a Justice of the United States Supreme Court exposed a contradiction in federal income taxation that should command the attention of every working American. His name was Edward Douglass White. And what he revealed was remar…
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