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• 01:04, 24 July 2026 MadelineTeel talk contribs created page Declaring Back Taxes Owed From Foreign Funds In Offshore Bank Accounts (Created page with "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 [https://www.buzzfeed.com/search?q=Indemnity Indemnity] Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Any other taxes are commonly referred to as "indirect taxes," because they tax an event, rather than somebody or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What were a...")