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So I dug in on this and the batshit thing here is they have a strong enough case to absolutely win with the current court. "Strong" here meaning "believable enough for this court to bullshit."
That's the 16th amendment, with the relevant part bolded. The argument is that wealth is not income, and thus this falls back on Article 1 section 9 which states
Effectively they're claiming that wealth taxes are direct taxes (this is another shaky part, legally, and the part referenced in Moore).
This was the case that set up for the passing of the 16th amendment, hence the shaky ground.
Wealth is property, holdings, capital, and money - thus by a... Let's call is "selective" view of cases like Pollock, the SCOTUS has reasonable plausibility in saying that this tax is direct, non-enumerated, and not income, and thus not protected.
It's a ridiculous decision that they could plausibly make, but they've shown they don't care if it's ridiculous, only plausible.
Edit: and of course, this was all planned.
Also
Lmao at "cutting taxes raises revenue" being a thing Republicans run on
"Pollock v. Farmers’ Loan & Trust Co. Found that a tax on income which was derived from property (rent, dividends, interest, etc.) was effectively a tax on the property, and so was a direct tax."
Ayyyy there it is, another argument for more benefits for the owners! Us schmucks should pay all the bills taken from our income and they get to laugh all the way to the bank sitting on their expensive properties they generate wealth from simply by existing. Fair and Balanced System™©®
I know it's old, but what a gross read. My income generated by my actual fucking labor should be taken, but your leech money is safe because you own a thing and do literally 0 work.