<P> In Wikoff v. Commissioner, the United States Tax Court said: </P> <P> (I) t is immaterial, with respect to Federal income taxes, whether the tax is a direct or an indirect tax . Mr. Wikoff (the taxpayer) relied on the Supreme Court's decision in Pollock v. Farmers' Loan & Trust Co...but the effect of that decision has been nullified by the enactment of the 16th Amendment . </P> <P> In Abrams v. Commissioner, the Tax Court said: </P> <P> Since the ratification of the Sixteenth Amendment, it is immaterial with respect to income taxes, whether the tax is a direct or indirect tax . The whole purpose of the Sixteenth Amendment was to relieve all income taxes when imposed from (the requirement of) apportionment and from (the requirement of) a consideration of the source whence the income was derived . </P>

The right for a citizen to bear arms is protected under which amendment answers.com