Why Improbable Be Your Personal Tax Preparer: Revision history

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4 September 2026

  • curprev 01:2301:23, 4 September 2026 VanitaBianco446 talk contribs 2,916 bytes +2,916 Created page with "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 Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All other taxes are commonly referred to as "indirect taxes," as these tax an event, rather than a person or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation..."
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