No State ever ratified the 16th amendment.
The several state legislatures ratified the Sixteenth Amendment
on the following dates: Alabama, August 10, 1909; Kentucky, February 8,
1910; South Carolina, February 19, 1910; Illinois, March 1, 1910;
Mississippi, March 7, 1910; Oklahoma, March 10, 1910; Maryland, April 8,
1910; Georgia, August 3, 1910; Texas, August 16, 1910; Ohio, January 19,
1911; Idaho, January 20, 1911; Oregon, January 23, 1911; Washington,
January 26, 1911; Montana, January 27, 1911; Indiana, January 30, 1911;
California, January 31, 1911; Nevada, January 31, 1911; South Dakota,
February 1, 1911; Nebraska, February 9, 1911; North Carolina, February
11, 1911; Colorado, February 15, 1911; North Dakota, February 17, 1911;
Michigan, February 23, 1911; Iowa, February 24, 1911; Kansas, March 2,
1911; Missouri, March 16, 1911; Maine, March 31, 1911; Tennessee, April
7, 1911; Arkansas, April 22, 1911 (after having rejected the amendment
at the session begun January 9, 1911); Wisconsin, May 16, 1911; New
York, July 12, 1911; Arizona, April 3, 1912; Minnesota, June 11, 1912;
Louisiana, June 28, 1912; West Virginia, January 31, 1913; Delaware,
February 3, 1913; Wyoming, February 3, 1913; New Mexico, February 3,
1913; New Jersey, February 4, 1913; Vermont, February 19, 1913;
Massachusetts, March 4, 1913; New Hampshire, March 7, 1913 (after having
rejected the amendment on March 2, 1911). The amendment was rejected
(and not subsequently ratified) by Connecticut, Rhode Island, and Utah.
www.gpoaccess.gov
the supreme court twice declared the income tax unconstitutional.
Since its ratification in the form of the 16th Amendment? What cases were those? If you mean some pre-ratification SC decision, then we might as well argue that Plessy v. Ferguson invalidates Brown v. Board of Education.
