Editor's note: This is a regular feature on issues related to the Constitution and civics education written by Paul G. Summers, retired judge and state attorney general. The Sixteenth Amendment, ...

The Sixteenth Amendment, ratified in February 1913, created the federal income tax in America. Income taxation is now an issue discussed daily in the United States. FILE - This July 24, 2018, file ...

President Donald Trump has long praised tariffs as key to increasing wealth in the United States, idealizing Gilded Age ...

On July 20, 2024, in a 7-2 decision, the Supreme Court held that the Code Sec. 965 mandatory repatriation tax was constitutional under the Sixteenth Amendment to the Constitution. The majority opinion ...

WASHINGTON, D.C. - APRIL 19, 2018: The U.S. Supreme Court Building in Washington, D.C., is the seat of the Supreme Court of the United States and the Judicial Branch of government. (Photo by Robert ...

Wonder Land: If Donald Trump and Joe Biden are the 2024 presidential nominees, the West Virginia senator—or someone—will get into the race. Images: AP/Reuters/Zuma Press Composite: Mark Kelly One part ...

Forbes contributors publish independent expert analyses and insights. Amber Gray-Fenner covers individual and crypto taxation and IRS news. Happy Independence Day! While we’re celebrating America’s ...

In the recent United States Tax Court case O’Connor v. Commissioner of Internal Revenue, Judge Arbeit sanctioned the petitioner for advancing frivolous arguments contesting the authority of the IRS to ...

Paul G. Summers is a lawyer. He is a former appellate and senior judge, district attorney general, and the attorney general of Tennessee. Editor's note: This is a regular feature on issues related to ...