There is actually a case for middle class tax cuts, those cuts generate immediate spending as they go to people with unmet needs, this boosts the economy, which is something that needs to be done.
By the same token tax cuts for the wealthy do nothing for the economy, and tax increases on the wealthy actually improve the economy.
So a combination of tax cuts for the middle class and tax increases on the very wealthy would do the most to get the country through this downturn and back to growth.

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“ The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.”

Adam Smith , The Wealth of Nations 1776

"We have always known that heedless self-interest was bad morals; we know now that it is bad economics"
FDR's second Inaugural Address