By the way, Steve, as you probably know, the trial court in this case had actually ruled the tax to be unconstitutional. The Supreme Court rejected that, and ruled
unanimously that the tax was constitutional.
Federal courts, even in the modern era, do sometimes rule federal taxes to be unconstitutional. As I have written in "another place" on the internet:
The 0.125% harbor maintenance tax on the value of commercial cargo involved in a taxed port use under 26 USC 4461 was unanimously ruled unconstitutional under Art. 1, sec. 9, cl. 5, in the case of United States v. United States Shoe Corp., 523 U.S. 360, 118 S. Ct. 1290, 98-1 U.S. Tax Cas. (CCH) paragr. 70,091 (1998). No tax protester arguments were raised in this case. The government had argued that the tax was only a "user fee." The Court ruled that it was an unconstitutional tax on exports. The harbor maintenance tax was not an income tax.
Similarly, the coal excise tax under 26 USC 4221 was ruled to be an unconstitutional tax on exports by a federal district court in 1998 in the case of Ranger Fuel Corp. v. United States, 33 F. Supp. 2d 466, 99-1 U.S. Tax Cas. (CCH) paragr. 70,109 (E.D. Va. 1998).
In United States v. Hatter, 532 U.S. 557, 121 S. Ct. 1782 (2001), the Supreme Court held that because certain special retroactivity-related Social Security rules enacted in 1983 effectively singled out then-sitting federal judges for unfavorable treatment, the Compensation Clause of the Constitution (in Article III, section 1, relating to reduction of the compensation of federal judges) prohibited the application of the Social Security tax to those judges. The Social Security tax is not an income tax.
See also United States v. International Business Machines Corp., 517 U.S. 843, 116 S. Ct. 1793, 96-1 U.S. Tax Cas. (CCH) paragr. 70,059 (1996) (Supreme Court ruled that an excise tax on casualty insurance premiums paid to foreign insurers to cover shipments of goods violated prohibition on tax on exports).
So, for what it's worth, the federal courts do not simply rule ALL taxes to be constitutional.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet