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A key concern in Moore v. United States is whether or not earnings must be realized to be taxable. An amicus transient within the case was filed by Professors of linguistics who did a 1913 search of using the phrases “earnings” and “derived” from the Sixteenth Modification and located that overwhelmingly Individuals thought earnings must be realized to be taxable. The web dictionary of etymology concurs as follows:
On-line Etymological Dictionary:
earnings (n.)
- 1300, “entrance, arrival,” actually “a coming in;” see in(adv.) + come(v.). Maybe a noun use of the late Previous English verb incuman “are available in, enter.” That means “cash made by enterprise or labor” (i.e., “that which ‘is available in’ as cost for work or enterprise”) first recorded c. 1600. Examine German einkommen “earnings,” Swedish inkomst. Earnings tax is from 1790, launched in Britain in the course of the Napoleonic wars, re-introduced 1842; in U.S. levied by the federal authorities 1861-72, approved on a nationwide stage in 1913.
additionally from c. 1300
The USA ought to lose this case. Earnings actually has to “are available in” earlier than it’s taxable each because the phrase was utilized in 1913 and primarily based on its etymology.
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