https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution#The_Pollock_case https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_Un

https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution#The_Pollock_case https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_Uni... > When, therefore, this court adjudges, as it does now adjudge, that Congress cannot impose a duty or tax upon personal property... including invested personal property, bonds, stocks, and investments of all kinds... The court has clearly ruled on this issue in the past.