UNITED STATES SUPREME COURT DECISIONS ON-LINE

COOK V. TAIT, 265 U. S. 47 (1924)

265 U. S. 47

U.S. Supreme Court

Cook v. Tait, 265 U.S. 47 (1924)

Cook v. Tait

No. 220

Argued April 15, 1924

Decided May 5, 1924

265 U.S. 47

Syllabus

Congress has power to tax the income received by a native citizen of the United States domiciled abroad from property situated abroad. P. 265 U. S. 54.

286 F.4d 9 affirmed.

Error to a judgment of the district court dismissing on demurrer an action to recover money paid, under protest, as income taxes. clubjuris

Page 265 U. S. 53


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