Pillar

History

How the statute, amendment, or doctrine actually got here — the context both sides routinely omit.

Legislative history, the evolution of key terms, and the case-law lines that shaped current doctrine.

Essays

Doctrine Unresolved

What "Income" Means — and Why a Century of Case Law Hasn't Settled It

The Sixteenth Amendment uses 'income' without defining it. Eisner v. Macomber tried. Commissioner v. Glenshaw Glass tried again. Neither fully succeeded. The resulting ambiguity is not a conspiracy — it's a real doctrinal gap with real consequences.

18 min read May 4, 2026

Findings

Foreclosed The Sixteenth Amendment was never properly ratified Apr 28, 2026 · 7 min Partially Supported Pollock was never overruled — only circumvented by the Sixteenth Amendment Apr 24, 2026 · 8 min