ACCY 312 HOMEPAGE --U.S. Federal Taxation
The Congress shall have the 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.
--U.S. Constitution Amendment XVI (1913)
Over and over again, courts have said that there is nothing sinister in so arranging one's affairs as to keep taxes as low as possible. Everybody does so, rich or poor, and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced extractions, not voluntary contributions.
--Judge Learned Hand, Comm. v. Newman, 159 F2d 848 (CA-2,1947)
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