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Professor Andy Grewal
Orville L. and Ermina D. Dykstra Professor in Income Tax Law, University of Iowa College of Law.
Essay No. 35
The Origination Clause
(Art. I, § 7, Cl. 1)
Essay No. 39
The Taxing Clause
(Art. I, § 8, Cl. 1)
Essay No. 71
The Direct Taxes Clause
(Art. I, § 9, Cl. 4)
Essay No. 202
The Income Tax Amendment
(Amend. 16)
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