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Printable Form 945-V New Orleans Louisiana: What You Should Know
Conservation of Life-Saving Medicines — New Orleans — Museum of Greater The Civil War in New Orleans Concourse Theater, New Orleans The Museum of Greater New Orleans • New Orleans, Louisiana 70130 The Museum of Greater New Orleans • New Orleans, Louisiana 70130 The Museum of Greater New Orleans • New Orleans, Louisiana 70130 The Museum of Greater New Orleans • New Orleans, Louisiana 70130 The Museum of Greater New Orleans • New Orleans, Louisiana 70130 The Museum of Greater New Orleans • New Orleans, Louisiana 70130 • New Orleans — Convoy The United States Supreme Court ruled unanimously that the income tax is not a tax on “income” under Article I (1) of the Constitution.  This ruling in United States v. Bernbach (1963) is generally recognized as the ultimate decision that taxes are not a “penal tax” under the 14th Amendment.  A tax has to be “levied” for the payment of it.  The Bernbach decision is also often referred to as the “Bernbach test.”  The United States Supreme Court upheld the tax on the principle that there must exist in each State a government-chartered or quasi-government corporate body with the power to levy taxes.  The tax was considered to be unenforceable. A tax on “income” under Article I (1) of the Constitution can only exist where Congress has power to levy such a tax.  In other words, the Federal government can't tax something without a Constitutionally-enforced tax. A tax is “levied” when it has to be paid to the United States Treasury.
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