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Re:So you want to tax the rich? OK, let's start with Harvard by tzs on Wednesday April 28, 2021 @09:26AM (#26969069)
That is not correct. See this article [1] for a discussion of the leading case, Walz v. Tax Comm’n, 397 U.S. 664 (1970), on this matter. See also some later cases that applied that one, such as Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989), and Jimmy Swaggart Ministries v. California Bd. of Equalization, 493 U.S. 378 (1990), both of which are linked in that article.

[1] https://www.law.cornell.edu/constitution-conan/amendment-1/t...

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