Question Presented (from Petition)
Whether the Sixteenth Amendment authorizes Congress to tax compensation for labor not arising from the exercise of a federal privilege (i.e., an "excise") without apportionment among the Union States.
Question Presented (AI Summary)
Whether the Sixteenth Amendment authorizes Congress to tax compensation for labor not arising from the exercise of a federal privilege without apportionment among the Union States
Docket Entries
2025-12-22
Petition for a writ of certiorari filed. (Response due April 1, 2026)
Attorneys
Anthony Dwayne Williams
Anthony Dwayne Williams — Petitioner
Commissioner of Internal Revenue
D. John Sauer — Solicitor General, Respondent