16th Amendment and Ratification
The courts have never ruled the 16th Amendment wasn't properly ratified. The courts have ruled they are precluded from addressing the issue.
There is current litigation before the Federal District Court in Chicago regarding this issue. The case is United States v. Benson, Case No. 1:04-cv-07403 (N.D.Ill.E.D. 2004). Complete details of the case, including the facts of non-ratification and the court's refusal to hear the issue are on my website. The link is available on my profile.
Jeff Dickstein
Attorney at Law
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