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Call Now: 904-383-7448The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
- Income taxes, Ch. 7, T. 48.
- U.S. Const., amend. 16 modifies U.S. Const., art. I, sec. IX, cl. 4.
- For articles, "The Supreme Court's Approach to Annual and Transactional Accounting for Income Taxes: A Common Law Malfunction in a Statutory System?," see 21 Ga. L. Rev. 329 (1986). For article, "Rethinking Constitutional Review in America and the Commonwealth: Judicial Protection of Human Rights in the Common Law World," see 35 Ga. J. Int'l & Comp. L. 99 (2006). For note "Taxation of Illegally Received Income," see 1 J. of Pub. L. 473 (1952). For comment, "If It Quacks Like a Duck: In Light of Today's Financial Environment, Should Credit Unions Continue to Enjoy Tax Exemptions?," see 28 Ga. St. U.L. Rev. 1367 (2012).
- A federal statute passed under the taxing power may be so arbitrary and capricious as to violate the due process of law clause of the U.S. Const., amend. 5. Fears v. United States, 386 F. Supp. 1223 (N.D. Ga. 1975), aff'd, 518 F.2d 1405 (5th Cir. 1975).
Congress bears the responsibility for establishing the rules of taxation, and as long as Congress has acted within its constitutional powers, the judiciary cannot use its broad powers to frustrate specific statutory language. Fears v. United States, 386 F. Supp. 1223 (N.D. Ga. 1975), aff'd, 518 F.2d 1405 (5th Cir. 1975).
Within constitutional limitations, there is no equity in tax law. Fears v. United States, 386 F. Supp. 1223 (N.D. Ga. 1975), aff'd, 518 F.2d 1405 (5th Cir. 1975).
Unconstitutionality of a tax measure derives neither from unequal imposition nor from unequal incidence, but rather from that special instance where the act is so arbitrary as to compel the conclusion that it does not involve an exertion of the taxing power, but constitutes, in substance and effect, the direct exertion of a different and forbidden power, as, for example, the confiscation of property. Fears v. United States, 386 F. Supp. 1223 (N.D. Ga. 1975), aff'd, 518 F.2d 1405 (5th Cir. 1975).
General principle underlying the income tax statutes, ever since the adoption of U.S. Const., amend. 16, has been the computation of gains and losses on the basis of an annual accounting for the transactions of the year. Woolford Realty Co. v. Rose, 286 U.S. 319, 52 S. Ct. 568, 76 L. Ed. 1128 (1932).
- The power to lay and collect taxes on incomes "from whatever source derived," are words of enlargement indicating an intention that the meaning of "income" should not be restricted. Magness v. Commissioner, 247 F.2d 740 (5th Cir. 1957), cert. denied, 355 U.S. 931, 78 S. Ct. 412, 2 L. Ed. 2d 414 (1958).
- Georgia state courts do not have the authority to award the federal income tax dependency exemption to a noncustodial parent. Blanchard v. Blanchard, 261 Ga. 11, 401 S.E.2d 714 (1991).
Cited in In re Cent. of Ga. Ry., 47 F. Supp. 786 (S.D. Ga. 1942); Wesberry v. Sanders, 376 U.S. 1, 84 S. Ct. 526, 11 L. Ed. 2d 481 (1964); United States v. Fulton Distillery, Inc., 571 F.2d 923 (5th Cir. 1978).
- Income tax on profit upon sale by executor or administrator at advance over cost to decedent, 33 A.L.R. 813.
Taxes paid or due to federal government as deductible in computing state personal property or income tax, 39 A.L.R. 352.
Constitutionality of statute permitting payment of taxes in installments, 157 A.L.R. 338.