Sims v. Ahrens

Judge HUMPHREYS and myself concur in the judgment because we think that a gross income tax operating upon all persons and corporations alike is unconstitutional.

In Crew Levick Co. v. Pennsylvania, 245 U.S. 292, it was held that a State tax upon the business of selling goods in interstate commerce measured by a certain percentage of the gross transactions in such commerce was by its necessary effect a tax upon the commerce.

In United States Glue Co. v. Oak Creek, 247 U.S. 321, Ann. Cas. 1918E 748, it was held that the levy and assessment of a general income tax upon the net income of a…