Comment: Yes ...

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Yes ...

... but I'm taking it one step further than you.

I'm saying that (a) even if the 16th was properly ratified, and (b) even if income is defined as gain (or hell, even if it's not), and (c) even if the states piggyback on the feds to figure out how MUCH to tax "income," then ... STILL ... the states are not allowed to do it because it is a violation of the 10th Amendment and Article 6.

I don't know if its ever been challenged.