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Souza v. Commissioner of Internal Revenue.
United States of America.
08 February 1960
.
Published online by Cambridge University Press: 01 January 2021
Abstract
Jurisdiction — Miscellaneous — Over residents for purposes of taxation — Income arising from activities abroad and on the high seas — The law of the United States of America.
State territory — Parts of — Territorial waters — Breadth and delimitation of — Claim by Peru to 200-mile territorial sea — Presence of fisherman in, as presence in “foreign country” for purpose of tax laws — The law of the United States of America.
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- © Cambridge University Press 1953