SOUTH-WESTERN FEDERAL TAXATION
2024 COMPREHENSIVE VOLUME 47TH
EDITION YOUNG PERSELLIN NELLEN
MALONEY CUCCIA LASSAR CRIPE
SOLUTION MANUAL PRACTICE SCRIPT
UPDATED 2026 TESTED SOLUTIONS
⫸ First Adaptation Answer: Federal government adopted income tax in
1861
⫸ First income tax individuals Answer: federal income tax on
individuals was enacted in 1894
⫸ U,S, Constitution tax Answer: "No Capitation, or other direct, Tax
shall be laid, unless in Proportion to the Census or Enumeration herein
before directed to be taken."
⫸ Pollock v. Farmers' Loan and Trust Co. Answer: U.S. Supreme Court
found that taxes on the income of real and personal propety were the
legal equivalent of a tax on the property involved and, therefore,
required apportionment.
2024 COMPREHENSIVE VOLUME 47TH
EDITION YOUNG PERSELLIN NELLEN
MALONEY CUCCIA LASSAR CRIPE
SOLUTION MANUAL PRACTICE SCRIPT
UPDATED 2026 TESTED SOLUTIONS
⫸ First Adaptation Answer: Federal government adopted income tax in
1861
⫸ First income tax individuals Answer: federal income tax on
individuals was enacted in 1894
⫸ U,S, Constitution tax Answer: "No Capitation, or other direct, Tax
shall be laid, unless in Proportion to the Census or Enumeration herein
before directed to be taken."
⫸ Pollock v. Farmers' Loan and Trust Co. Answer: U.S. Supreme Court
found that taxes on the income of real and personal propety were the
legal equivalent of a tax on the property involved and, therefore,
required apportionment.
