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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

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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.

Keywords

JurisdictionState territory
Type
Case Report
Information
International Law Reports , Volume 31 , 1966 , pp. 129 - 132
Copyright
© Cambridge University Press 1953

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