Cook v. Tait – The Book



As you 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).

In any case, here they are:

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 1: Does Cook v. Tait really mean that citizenship-based taxation is constitutional in all cases? – Reposted at the Isaac Brock Society

Cook v. Tait 2: The presumption of government benefit

Cook v. Tait 3: Legal Scholar agrees justification in Cook v. Tait, but offers new justification for citizenship-based taxation

Cook v. Tait 4: Taxation of #Americansabroad based on US culture 150 years ago! Time warp or what!

Cook v. Tait 5: Citizenship-based taxation was never justified – League of Nations reports!

Cook v. Tait 6: Taxation of Green Card holders who reside outside the U.S.

Cook v. Tait 7: Equality: Law prohibits both rich and poor from sleeping on the park bench

Cook v. Tait 8: Does citizenship-based taxation cross the boundaries of tax justice?

Cook v. Tait 9:  US may have to stop citizenship-based taxation to get #FATCA IGAs

Cook v. Tait 10: Those born outside the U.S. to U.S. citizens, may not be U.S. citizens

Cook v. Tait 11: Who should #Americansabroad be compared to for tax purposes? Even U.S. citizens are entitle to “equal protection” under the 14th amendment

Cook v. Tait 12: Afroyim v. Rusk, The 14th amendment and the forcible destruction of citizenship

Cook v. Taint 13: The U.S. can no longer be permitted to levy taxes on the residents of other countries in general and border babies in particular

Cook v. Tait 14 – Boldly Go where no taxing authority has gone before

Cook v. Tait 15 – Why did the Soviet Union, Bulgaria, Vietnam and Myanmar adopt CBT? To maintain control.

Cook v. Tait 16“Supreme Court’s Decision in Cook vs. Tait and Notification Requirement of Section 7701(a)(50)”

Cook v. Tait 17What U.S. Citizenship-based taxation really is

Cook v. Tait 18Americans abroad “by their very nature” benefit the U.S. government where ever they may be found

Cook v. Tait 19Question: How are Americans abroad taxed by the USA? Answer: It depends on what country they live in

Cook v. Tait 20Bernard Schneider: “The End Of Taxation Without End – A New Tax Regime For U.S. Expatriates”

Cook v. Tait 21Notre Dame Law Professor Michael Kirsch explains his rationale for U.S. citizenship-based taxation (CBC interview)

Cook v. Tait 22The Kirsch Schneider Debates – Citizenship Taxation – Toronto, Canada – May 2, 2014

Cook v. Tait 23
The evolution of Citizenship, taxation and “citizenship taxation” – Does the 1924 decision of Cook v. Tait make any sense in 2015?

Cook v. Tait 24The protection of political minorities in the political process

Cook v. Tait 25The @ADCSovereigny #FATCA lawsuit asks: Is US CBT an exercise of US sovereignty of a violation of Canadian sovereignty?

Cook v. Tait 26 – Help! What does this 1924 @USSupremeCourt decision really say?

Cook v. Tait 27How the U.S. uses “citizenship” to control the activities of “offshore banks”

Cook v. Tait 28 – Help! Can the U.S. IMPOSE United States citizenship on those born outside the United States?

Cook v. Tait 29 – “Citizenship-based taxation” or “taxation-based citizenship” – Help from @IsaacBrockSoc

Cook v. Tait 30“The question is NOT what investments #Americansabroad cannot invest in, the question is WHAT investments CAN #Americansabroad invest in?” @IssacBrockSoc

Cook v. Tait 31 – “Opposition to #CookvTait requires one to address the argument: All citizens are subjected to the same tax laws

Cook v. Tait 32 – “Why do some Homelanders believe that US taxation of non-US residents is okay?

Cook v. Tait 33 – “Do Homelanders know that Americans Abroad pay tax to their countries of residence?

Cook v. Tait 34 – “#CookvTait: Does the FEIE available to #Americansabroad discriminate against Homeland Americans?

Cook v. Tait 35 – “Linking of passport to taxation confirms “taxation-based citizenship” undermining #CookvTait

Cook v. Tait 36 – “#CookvTait principle has created problems for Apple and has created advantages for non-US persons and corporations

Cook v. Tait 37 – “The comments of @submergingmkt James Henry appear to assume that the #CookvTait Principle of extra-territorial taxation is correct

Cook v. Tait 38 – “Born abroad to U.S. citizen parent(s) in a #CookvTait World? Are you a U.S. citizen or do you have a right to U.S. citizenship?

Cook v. Tait 39 – Post at Isaac Brock Society – “Even in “retirement” Jackie Bugnion writes the best arguments against citizenship taxation ever

Cook v. Tait 40 – “The @USTreasury has the power to relax #FBAR requirements on #Americansabroad, but it will NOT” – reposted at the Isaac Brock Society with comments

Cook v. Tait 41 – “So, in a #FATCA and #CookvTait world: How can any country allow “USPersons” to live in the country?

Cook v. Tait 42 – “The shot heard round the deck. We are free at last!”

Cook v. Tait 43“Does Cook v. Tait” really mean that “citizenship-based taxation” is constitutional in all cases?

Cook v. Tait 44“Sovereignty”, “Citizenship” and use of “citizenship” to further the interests of the “sovereign” – The evolution from #CookvTait to #FATCA




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