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History In The Federal Tax: Revision history

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22 July 2026

  • curprev 11:3211:32, 22 July 2026 KatharinaPeterse talk contribs 3,467 bytes +3,467 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 Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are known as "indirect taxes," basically because they tax an event, rather than a person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitation on the power of the le..."