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

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Cook v. Tait


No. 220


Argued April 15, 1924
Decided May 5, 1924
265 U.S. 47

ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE DISTRICT OF MARYLAND

Syllabus

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

286 F. 409 affirmed.

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