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  • 04:56, 6 May 2026 GeorgianaYamada talk contribs created page Declaring Bankruptcy When Are Obligated To Repay Irs Tax Arrears (Created page with "<br>[https://crhjournals.org/ memek]<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 colorado. 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 by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937)...")