What the Court really said in the Brushaber opinion was that the beliefthat the income tax is a direct taxunder the 16thAmendment, is an erroneous
assumption thatis itself the cause of all the confusion!
•
•“We are of opinion,
however, that the confusion is not inherent, but rather
arises from
the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; …“