Fair in taxes is like beauty, it is in the eye of the beholder.
How fair is it tat Warren Buffet pay a lower rate than his secretary.
The 16th amendment allows an income tax and Congress fills in the details.
Two quotes from New Colonial Ice Co. v. Helvering, 292 US 435 - Supreme Court 1934
Whether and to what extent deductions shall be allowed depends upon legislative grace; and only as there is clear provision therefor can any particular deduction be allowed.
Obviously, therefore, a taxpayer seeking a deduction must be able to point to an applicable statute and show that he comes within its terms.
