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- 19:37 28 jul 2026 WaldoCarmichael discusión contribs. creó la página 5 100 Top Reasons To Catch-Up At Your Taxes In This Time (Página creada con «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).) Any other taxes are typically called "indirect taxes," basically tax an event, rather than a person 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 th…»)