[conservative sympathizer]

This case did not involve the income tax.

It does involve the income tax, but that's not the part of the 16th that's most important here.

without apportionment among the several States, and without regard to any census or enumeration.

THAT's the part that's dangerous. It gives congress a free hand to levy any income tax using whatever criteria they wish.

Take away the second part of the amendment and congress would be force to deal fairly with everyone. They couldn't pick and choose who to help and who to punish with a larger tax.

[Ken H]

This case has nothing to do with the 16th Amendment. It is about the taxing power of Congress under Article 1, Section 8, Clause 1:

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

Here's a link to the decision. Point out where you think the 16th Amendment is at issue...

http://www.law.cornell.edu/supremecourt/text/11-393