Was Robber Baron JD Rockefeller Responsible for Creating the "Unrealized" Capital Gains Loophole

So I believe the Income Tax should be repealed and replaced with a wealth tax.  Who wouldn't want Warren Buffett's effective wealth tax rate of 0.02%, or $200/million of wealth?  Fortunately, or Unfortunately if that was applied to the entire $150 Trillion of wealth in the US it would only raise $30 billion.  More on that in future posts.

But onto the origination of income tax and did JD Rockefeller subvert the whole intent of the 16th Amendment and redirect more taxes to the middle class?  I believe he was very influential in this and probably the leader.

This starts with me investigating the basic history of income tax in the US.  I knew it was originally unconstitutional at the federal level, but an amendment changed that.  So I read about the 16th Amendment, "The Congress shall have the power to lay and collect taxes on incomes, from whatever source derived without apportionment among the several States, and without regard to any census or enumeration."  Sounds pretty straight forward.  Your wealth goes up in a year, you get taxed on the change, even if you spent some.  Whatever source seems like cash, trades, gains on assets, etc.  And in fact that is how income tax had always been implemented and was implemented after the 16th Amendment was ratified.  The Revenue Act of 1913 imposed an income tax on the top 3% of incomes in the US at the time.

Research brought me to the Eisner v Macomber Supreme Court case that created the "Unrealized" Capital Gains Loophole.  She had paid $1342 ($22,302 today) on a 1100 Standard Oil share dividend worth $16,775 ($279k in 2022 dollars).    I said who the heck is Macomber.  Well I learned Myrtle Macomber owned 3300 shares of Standard Oil worth $835k in 2022 dollars.  Standard Oil, JD Rockefeller, I know but Myrtle Macomber, who the heck is she.   She didn't even have the right to vote at this time, so how did her name get on such a significant Supreme Court case.  I was expecting the name of one of the US richest men at the time.  I was wrong, or was I.

After digging I learn that she was married to wealthy A. Kingsley Macomber and her maiden name was Myrtle Harkness.  Her father was Lamon V. Harkness, one of the largest shareholders in Standard Oil who died in 1915, now I'm getting somewhere.  His father was Stephen V. Harkness who was a primary silent investor in the formation of Standard Oil and had died in 1888.  Now I'm really getting somewhere, one of the original founders of Standard Oil with JD Rockefeller, who died in 1937.   

So are we to believe an otherwise unknown granddaughter of one of the original silent partners, as wealthy as she was, was really behind this case on her own.  Me thinks that they tried to put a little known face on this case to cover the tracks of one of the worst robber barons of all time, JD Rockefeller.  Would your opinions on this the "unrealized" capital gains tax change if this case was Eisner V Rockefeller instead?