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• 03:25, 8 May 2026 JeromeLinney16 talk contribs created page Declaring Back Taxes Owed From Foreign Funds In Offshore Accounts (Created page with "<br>[https://crhjournals.org/ crhjournals.org]<br><br>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 Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are commonly referred to as "indirect taxes," because they tax an event, rather than person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What tur...")