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- 04:41, 1 November 2024 DAJAnnmarie talk contribs created page Sales Tax Audit Survival Tips For That Glass Substitute (Created page with "The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual [https://realitysandwich.com/_search/?search=Indemnity%20Organization Indemnity Organization]. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are typically called "indirect taxes," because they tax an event, rather than human being or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548...")