[DonQ]

This qualifies for today's tinfoil helmet. Basic fact: Amendments are intended to change the Constitution, to accomplish something that couldn't be done before the amendment was adopted. Constitutional amendments are not, strictly speaking, laws ... for example, the President doesn't sign (and cannot veto) the Congressional resolution proposing a new amendment, and a state's governor the same about his legislature's ratification. The Sixteenth Amendment is now part of the Constitution, and since it was adopted the income tax laws are constitutional even if they weren't before the 16th Amendment was adopted.