Erik Jensen, the Coleman P. Burke Professor Emeritus of Law, shared a “friend of the court” brief with the U.S. Supreme Court, opining on Congress's taxing authority. He argued that the framers intended the Apportionment Clause to be a hard limit on the central government’s taxing powers; the drafters of the Sixteenth Amendment intended a narrow definition of “incomes” as traditionally understood; and thus the Mandatory Repatriation Tax is unconstitutional.
