The SCOTUS has upheld it as a legitimate form of taxation which, pursuant to the 16th amendment, no longer needs to be apportioned among and collected by the states but may be levied on an individual basis directly by the federal government.
Of course, the 16th was adopted without too much trouble since it was made known that it would only be for the purpose of levying a 1% income tax on America's highest wage earners. Which is all it did.....at first.
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