A conspiracy theory states that this amendment and all laws passed pursuant to it are invalid because Ohio did not properly ratify it.
The proposals of Norris Brown were eventually incorporated into this legislation, which was upheld in Brushaber v. Union Pacific. Eisner v. Macomber ruled that it could not apply to pro rata stock dividends, and Commissioner v. Glenshaw Glass Co stated that it applies to punitive damages. A conspiracy theory states that this amendment and all laws passed pursuant to it are invalid because Ohio did not properly ratify it. It nullified Pollock v Farmers Loan and Trust. This amendment was originally proposed by Nelson Aldrich, and its ratification was immediately followed by the passage of the Revenue Act. For 10 points, name this Constitutional amendment which created the income tax.
The proposals of Norris Brown were eventually incorporated into this legislation, which was upheld in Brushaber v. Union Pacific.
Sixteenth Amendment to the United States Constitution [prompt on anything involving income tax]