NightFox
Wildling
The key word in creating a taxable event in the 16th Amendment is income, if you tax the same income differently there is no equal protection under the law, see the 14th Amendment. It's just that simple.
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I wish that was the case but unfortunately according to SCOTUS it's not ..
"it may be said generally that the equal protection clause means that the rights of all persons must rest upon the same rule under similar circumstances, Kentucky Railroad Tax Cases, 115 U.S. 321, 337; Magoun v. Illinois Trust & Savings Bank, 170 U.S. 283, 293, and that it applies to the exercise of all the powers of the state which can affect the individual or his property, including the power of taxation. County of Santa Clara v. Southern Pac. R. Co., 18 Fed. 385, 388-399; The Railroad Tax Cases, 13 Fed. 722, 733. It does not, however, forbid classification; and the power of the state to classify for purposes of taxation is of wide range and flexibility, provided always, that the classification "must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation" -- LOUISVILLE GAS & ELECTRIC COMPANY v. COLEMAN, AUDITOR. SCOTUS (1928)