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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 …
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…
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