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History Within The Federal Tax: Revision history

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5 August 2026

  • curprev 22:2422:24, 5 August 2026 CarsonPeele980 talk contribs 3,861 bytes +3,861 Created page with "<br>The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are known as "indirect taxes," as these tax an event, rather than a person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power of th..."