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• 02:09, 8 May 2026 JannBirmingham8 talk contribs created page Tax Planning - Why Doing It Now Is Vital (Created page with "[https://crhjournals.org/ crhjournals.org]<br><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 Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are typically called "indirect taxes," because they tax an event, rather than person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What were a str...")