On the recordApril 23, 1998
I am going to read this one more time. Outside the context of a few 19th century municipal bond cases, the Federal courts have not directly imposed a tax except for a single school desegregation case, Missouri v. Jenkins. And even this isolated case was overturned by the Supreme Court in 1995, when the Justices unanimously rejected the concept of direct Federal court imposition of taxes. End of sentence.
Source
govinfo.gov




