History From The Federal Tax: Revision history

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21 July 2025

20 July 2025

  • curprev 12:3912:39, 20 July 2025‎ TravisKeenan4 talk contribs‎ m 2,499 bytes −1,307‎ No edit summary undo
  • curprev 10:2310:23, 20 July 2025‎ JonnaHead3 talk contribs‎ 3,806 bytes +3,806‎ 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 by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the powe..."
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