James v. United States

Mr. Justice Whittaker,

whom

Mr. Justice Black and Mr. Justice Douglas join, concurring in part and dissenting in part.

The starting point of any inquiry as to what constitutes taxable income must be the Sixteenth Amendment, which grants Congress the power “to lay and collect taxes on incomes, from whatever source derived . . . .” It has long been settled that Congress’ broad statutory definitions of taxable income were intended' “to use the full measure of [the Sixteenth Amendment’s] taxing power.” Helvering v. Clifford, 309 U. S. 331, 334; Douglas v. Willcuts, 296 U. S. 1, 9. Equally well…