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History Of This Federal Tax: Revision history

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24 August 2026

10 August 2026

6 August 2026

  • curprev 03:1803:18, 6 August 2026 PatsyCremor talk contribs 2,779 bytes +2,779 Created page with "<br>The courts have generally held that direct taxes are limited 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).) Any other taxes are typically called "indirect taxes," because they tax an event, rather than somebody or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of t..."
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