Source: http://www.taxhistory.com/crs/20.html
Timestamp: 2019-04-19 06:16:07+00:00

Document:
decisions; (2) citation to three definitions of the term from the Supreme Court opinion of Hooven & Allison Co. v. Evatt88; (3) question as to which of the cited meanings is applicable to an Internal Revenue Service regulation;89 (4) citation to a portion of the Supreme Court opinion of United States v. Cruikshank90 concerning the different obligations and rights stemming from Federal and state citizenship; and (5) concluding with a plea for immediate response to end their confusion.
The Court decided for purposes of this constitutional provision that "United States" did not include the Philippine Islands.
and thus have rights and obligations, which may vary, stemming from these two citizenships.93 If one insists on applying this passage to the subject of taxes, it could best be summarized by saying that an individual has certain rights and obligations under the federal tax laws and certain rights and obligations under the state tax laws and such rights and obligations may not be identical.
88 324 U.S. 652 (1945).
89 26 C.F.R. § 1.1-1(a)(1).
90 92 U.S. 542 (1875).
91 U.S. Const. Art.1, § 10, cl. 2.
92 Hooven, at 671 and 672. It should be noted that the parentheticals in the letters are not from the Court opinion, but rather appear to be Interpretations of the definitions supplied by the author and are not necessarily complete or accurate. It should be also noted that the Court does not state or imply that this list of definitions is exhaustive or exclusive.
93 See, Cruikshank 92 US. at 549 to 551.
94 See, e.g., IRC § 7441.
96 The IRC is codified in title 26 of the United States Code.
98 26 C.F.R. § 1.1-1(a)(1).
99 26 C.F.R. § 1.1-1(c).

References: v. 
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 Art.1
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 § 7441
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