Incomes, Taxes and the Constitution: Why the D.C. Circuit Court of Appeals Got it Right in Murphy

Authors

Russell F. Romond

Keywords

Income Taxes, Murphy v. Internal Revenue Service, Taxation power, Accession to wealth, Commissioner v. Glenshaw Glass Co., Tax protesters, Wage expenditure basis, Unconstitutional, Sixteenth amendment, Indirect tax, Pollock v. Farmer’s Loan and Trust Co., Gross income, Alternative minimum tax

Recommended Citation

Russell F. Romond, Incomes, Taxes and the Constitution: Why the D.C. Circuit Court of Appeals Got it Right in Murphy, 12 Fordham J. Corp. & Fin. L. 587 (2007).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol12/iss3/4