The Cold War and the Income Tax them, and that is why we cannot halt these activities. And later: I have said that it was difficult to understand, in what we call our free world, how it can come about that a scientist who has been working on CBR [Chemical, Biological and Radiological weapons] but is dubious about the morality of what he is doing should not find it in his power to resign. But how free are we citizens of this free world to resign from the gigantic and demented undertakings to which our government has got us committed? He makes also an interesting observation about
Legal history of income tax in the United States (1916), the 1913 Act was ruled to be constitutional. A separate excise tax was also imposed on corporations. Subsequent legal actions were concerned with what should be counted as "income" under the 1913 Act. In "Eisner v. Macomber" (1920), the Supreme Court ruled that proportionate stock dividends were not taxable as income, on the grounds that the dividend income was not "severable" from the capital holding from which it was derived. Later decisions, however, have tended to limit this view of "severability," and to uphold the federal statutes as exertions of the power of Congress to tax. The first attempt