Cook v. Tait – The Book
— U.S. Citizen Abroad (@USCitizenAbroad) May 6, 2015
As you know, the 1924 U.S. Supreme Course decision in Cook v. Tait is often cited as the basis for U.S. citizenship-based “place of birth” taxation. Todundsteuer made the first comment on Cook v. Tait 1:
That the US may constitutionally tax its citizens wherever they may reside is long and well-settled law in the only place where it counts: the US of A.
Time to accept that and decide whether and how to appeal to the only authority that can change citizenship-based taxation: the democratically elected representatives of the US people.
Failing that, there are three choices:
1. pay up,
2. disobey the law and accept the consequences, or
3. cease to be a citizen.
See all the comments to that post. The debate has continued since that time. When I wrote “Cook v. Tait 1″ I didn’t realize that it would be an ongoing project. I have been writing posts about “Cook v. Tait” since January of 2013. As one commenter said:
You have a treasure trove of good material here although it might be hard for some people to find if they don’t realize that blank scroll bar thing is actually the archive. Thanks for putting Shadow Raider’s and Badger’s excellent posts in one place, along with all those Cook vs. Tait links.
Yes, great idea. The purpose of this page is to put the “Cook v. Tait” series of posts in one place. I expect to continue adding to it. Each post has a theme. A theme that I hope will help with understanding the “Cook v. Tait” rationale (or rather the lack thereof).
This series of “Cook v. Tait” posts (including the Prologue) include:
Cook v. Tait Prologue: Citizenship renunciations soaring under Obama – Renunciation as an Act of Self Defense
Cook v. Tait 2: The presumption of government benefit
Cook v. Tait 6: Taxation of Green Card holders who reside outside the U.S.
Cook v. Tait 14: Boldly Go where no taxing authority has gone before
Cook v. Tait 17: What U.S. Citizenship-based taxation really is
Cook v. Tait 23: The evolution of citizenship, taxation and citizenship taxation
Cook v Tait 24: The Protection of Political Minorities in the Political Process
Cook v Tait 26: Help! What does this 1924 @USSupremeCourt decision really say?