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Cook v. Tait
United States Supreme Court
265 U.S. 47 (1924)
- Written by Solveig Singleton, JD
Facts
Cook (plaintiff) was a United States citizen and a permanent resident of Mexico domiciled in Mexico. Cook earned income from property in Mexico City. A representative of the United States Internal Revenue Service, Tait (defendant), demanded that Cook pay United States income tax on the Mexico City income. Cook paid under protest and sued to recover the money he had paid, arguing that taxation of income earned outside the borders of the United States by a United States citizen domiciled abroad violated the Due Process Clause of the Fifth Amendment.
Rule of Law
Issue
Holding and Reasoning (McKenna, J.)
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