Original sentence: " The terms "corporate profit" and "corporate gain" are not found in the text of the Court’s decision in Merchants’ Loan.Some tax protesters have cited the Supreme Court case of Flint v.Tax protesters -- who have lost every case using Merchants' Loan for the theory that only "corporate profits" could be taxable -- are citing a case where the U.The Merchants' Loan argument has been litigated by tax protesters several times, and the courts have uniformly rejected the argument that income consists only of corporate profits
Edited sentence: " The terms "corporate profit" and "corporate gain" are not even found in the text of the Court’s decision in Merchants’ Loan.Similarly, some tax protesters have cited the Supreme Court case of Flint v.Tax protesters -- who have lost every case using Merchants' Loan for the theory that only "corporate profits" could be taxable -- are actually citing a case where the U.The Merchants' Loan argument has been litigated by tax protesters several times, and the courts have uniformly rejected the argument that Merchants' Loan could somehow support the theory that income consists only of corporate profits