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To: ancient_geezer
"The theory, which once won a qualified approval, that a tax on income is legally or economically a tax on its source, is no longer tenable"

Graves v. New York ex rel. O'Keefe, 306 U. S. 466, 480 (1939)
48 posted on 09/19/2004 7:08:21 AM PDT by Your Nightmare
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To: Your Nightmare
What you have quoted from is an tax immunity case having nothing to do with whether or not the Congress may expressly exempt business or individuals from paying any Federal tax it chooses to enact within it express powers to levy, or repealing any provision of law it has enacted.

 

Graves v. New York ex rel. O'Keefe, 306 U. S. 466, 480 (1939)

Hmmm this case says nothing as regards what the Congress can chose to do as regards exempting a Federal contractor, or anyone else for that matter, from paying any kind of Federal tax it chooses to give exemption to.

The only thing that can be said about the case is that it reminds us that government employees (federal or state) do not have implied immunity from state or federal taxation as a matter of constitutional law.

Now looking at your excerpt in context:

Express exemption by Congress is not "constitutional immunity." and Congess can exempt the payment of any tax it has authority over, just as it is not required to levy any specific tax at all. The power to do a thing is not a demand to exercise it only the authority to do so as Congress will.

53 posted on 09/19/2004 9:36:21 AM PDT by ancient_geezer (Equality, the French disease: Everyone is equal beneath the guillotine.)
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