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Can I Wipe Out Tax Debt In Personal Bankruptcy: Revision history

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2 May 2026

  • curprev 12:5112:51, 2 May 2026 FranchescaRamer talk contribs 3,175 bytes +3,175 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 Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Any other taxes are known as "indirect taxes," because they tax an event, rather than particular or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of the legislat..."
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