Whether the Fifth Circuit precedent, in their ruling in Parker v. Commissioner 7724F.2d469fliQ'L), becomes unassailable in holding that the Supreme Court judged that the Sixteenth Amendment provided the needed constitutional basis for the imposition of a direct non-apportioned income tax, even though the cited case, Brushaber v. Union Pacific R.Co. L24 (1916)7 called the proposition that the Sixteenth Amendment allows a direct income tax without apportionment an "erroneous assumption?"

Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constitutional basis for the imposition of a direct non-apportioned income tax