The supreme court, of wisconsin, hands down state ex. rel. Sallie F. Moon v. wisconsin tax commission, stating that ages and salaries are property (suggesting the income tax is a Direct tax (“a tax exacted directly from the person on whom the ultimate burden of the tax is expected to fall, such as property, income, gift, inheritance, and poll taxes.” –– Webster’s Unabridged Dictionary).  This conflicts with earlier supreme court, of the corporate United states, decisions that declare the income tax to be an Indirect tax (“a tax exacted indirectly from a person other than the one on whom the ultimate burden of the tax is expected to fall.” [Such as tariffs on imports, or excises] –– Webster’s Unabridged Dictionary Unabridged Dictionary). 

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

       NOTE: This is the further realization of plank number

       [restored 6/13/2022]