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- 15:57, 14 August 2026 Delilah99J talk contribs created page The Irs Wishes Shell Out You $1 Billion Capital! (Created page with "<br>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 [https://sportsrants.com/?s=Indemnity%20Corp Indemnity Corp]. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are commonly referred to as "indirect taxes," basically because they tax an event, rather than person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What...")