(BRUSHABER V. UNION PACIFIC RAILROAD, 240 U.S.)
"The 16th Amendment created no new power of taxation and did not change the constitutional limitations which forbid any direct taxation of individuals."
Waiting for your explanation with much anticipation!
Then, let's take a step back and look at why Brushaber is important. It's important because that was the Supreme Court decision that upheld the constitutionality of the federal income tax.
Gee whiz! Do you people believe everything you read?