Brushaber v. Union Pacific R.R.
•So, what did the Supreme Court really tell us about the income tax in the Brushaber decision in 1916 ?
•In the very first sentence the Court says:
•   “…, the appellant filed his bill to enjoin the corporation from complying with the income tax provisions of the tariff act of October 3, 1913.” 
Brushaber v. Union Pacific R.R. Co, 240 U.S. 1, 9 (1916)