id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-405	Ordower, Henry	Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted	2022	77	.pdf	application/pdf	36114	2081	57	In addition, the amount of the subsistence minimum that remains exempt from income tax for all taxpayers presumably 2006] See Brushaber v. Union Pac. R.R., 240 US 1, 24 (1916) (permitting the first income tax act to tax incomes retroactively to the date earlier the same year that the 16th Amendment took effect) and Blodgett v. Holden, 275 U.S. 142 (1927), supra note B. Bill of Rights Decisions – Federal Law Challenges Taxpayers enjoyed early victories with Due Process Clause arguments against retroactive application of the gift and estate taxes to gifts the taxpayer completed before enactment of the tax.	cache/ftr-405.pdf	txt/ftr-405.txt