Posts Tagged ‘taxation abroad’
U.S. v. Goelet, 232 U.S. 293 (1914) and U.S. v. Bennett, 232 U.S. 299 (1914)
CASE LINKS: SIGNIFICANCE: These two cases present the question of whether the constitutional power of excise taxation over property located outside United States the country applies in two scenarios: The court decided that the domiciled taxpayer was liable and the taxpayer with the foreign domicile was not liable. The circumstances of the Goelet case most…
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