Yes, I will say the supreme court can deem an amendment unconstitutional. Where does it say they cannot?
They have the power to do so but I think they realize what kind of precedence that would set if they took such an action against an amendment.
The supreme court bases their rulings on the intent of the framers of the constitution and stare decisis, not the amendments.
Article I, Section 8: The Congress shall have power
To lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States;
Oh, so the 16th amendment seems to contradict section 8 of article I. Hmmmmm.
To coin money, regulate the value thereof, and of foreign coin, and fix the standard of weights and measures;
Whoops, looks like they turned that over to the Federal Reserve, which is about as Federal as federal Express.
Article I, Section 9: The migration or importation of such persons as any of the states now existing shall think proper to admit, shall not be prohibited by the Congress prior to the year one thousand eight hundred and eight, but a tax or duty may be imposed on such importation, not exceeding ten dollars for each person.
No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.
Oh, there's that pesky 16th amendment again contradicting what was in the articles of the original draft of the constitution.
And again I ask you, where is the specific law or tax code that says we have to pay federal income tax? The 16th amendment just gives congress the power to do as they please tax wise. I want the specific law if you can find it.