United States v. Kaufman

(after stating the facts as above). The fundamental fallacy of the contention on behalf of the government is that it confuses priority with the existence of a fund out of which taxes are payable or collectable. The authority to tax must be found somewhere. The Revenue Act of 1918, in section 1400 thereof (Comp. St. Ann. Supp. 1919, § 637l%a), specifically repealed, inter alia, title 1, including section 8 (e) of the Revenue Act of 1916 (Comp. St. '§ 6336h), and title 2, including section 201 of the Revenue Act of 1917.

The provisions of the tax statute here concerned are thus section 218 (a)…