The Federal court for the district of the commonwealth massachusetts hands down In re Ponzi, stating that wages and salaries are property (suggesting the income tax is direct tax, i.e. one which cannot be passed onto another person).  This conflicts with earlier Supreme Court decisions that declared the income tax to be an indirect tax (one which can be passed onto another person).

       Postscript: to date, this conflict in case law has never been resolved.

       [added 4/18/2025] Thanks to Jim Lorenz for this entry.