Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constitutional basis for the imposition of a direct non-apportioned income tax

QUESTION PRESENTED Whether the Fifth Circuit precedent, in their ruling in Parker v. Commissioner, 724 F.2d 469 (1984), becomes unassailable in holding that the Supreme Court judged that the Sixteenth Amendment provided the needed constitutional basis for the imposition of a direct non-apportioned income tax, evén though called the proposition that the Sixteenth Amendment allows a : direct income tax without apportionment an "erroneous assumption?" . : y l