One of the most important Supreme Court cases on the federal income tax was Brushaber v. Union Pacific Railroad,  240 U.S. 1 (1916). See Wikipedia article. Larry Becraft comments on the case in his article, "Uncertainties of the Income Tax". It is also discussed by Jeff Dickstein in his book, Judicial Tyranny and Your Income Tax.

All the key files are now online as PDF's here at the links below:


This material is not intended to be considered as legal advice, which can only be rendered with a complete knowledge of the facts of each unique case, nor is it intended to advise, recommend or encourage anyone to fail or refuse to file income tax returns or pay income taxes claimed by the Internal Revenue Service.