James Clark McReynolds

“ Burnet (1931) 283 U.S. 691, 693, 696, 51 S.Ct. 598, 600, 75 L.Ed. 1353:
'The language of sections 201 and 211 (a) (Revenue Act 1918) subjects the income of 'every individual' to tax. Section 213 (a) includes income 'from any source whatever.' [1] The intent of Congress was to levy the tax with respect to all residents of the United States and upon all sorts of income. The act does not expressly exempt the sort of income here involved, nor a person having petitioner's status respecting such income, and we are not referred to any other statute which does. ”

“ Nor can we conclude that taxation of income from trust funds of an Indian ward is so inconsistent with that relationship that exemption is a necessary implication. Non-taxability and restriction upon alienation are distinct things. Choate v. Trapp, 224 U.S. 665, 673, 32 S.Ct. 565, 56 L.Ed. 941. The taxpayer here is a citizen of the United States, and wardship with limited power over his property does not, without more, render him immune from the common burden. ”

“ The court below properly declined to follow its quoted pronouncement in Blackbird's Case. The terms of the 1928 Revenue Act are very broad, and nothing there indicates that Indians are to be excepted. ”