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- 01:25, 25 August 2026 KandyDbl5330803 talk contribs created page How To Offshore Tax Evasion - A 3 Step Test (Created page with "<br>[https://digitalresilienceproject.eu/about/workpackages/ digitalresilienceproject.eu]<br><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 Denver colorado. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are typically called "indirect taxes," basically tax an event, rather than particular or property per se. (Steward Machine Co. v....")