This was not a Federal tax case. No issues regarding the validity of Federal tax law were decided by the Tennessee Supreme Court. The case involved a provision of Article II, section 28 of the Tennessee state constitution. Tax protesters cite the case to give the false impression that the case applies to the U.S. Federal income tax.
![Cool 8)](./images/smilies/icon_cool.gif)
All these cases cited by "countyguard" or Maehr or both were being bandied about on the internet quite a lot about twelve years ago, and were debunked back then.