LinetteP69
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 Indemnity Company. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are known as "indirect taxes," because they tax an event, rather than somebody or [https://www.biggerpockets.com/search?utf8=%E2%9C%93&term=property property] by itself. ([https://www.purevolume.com/?s=Steward%20Machine Steward..."