Chicago Portrait Co. v. Commissioner
United States Board of Tax Appeals
New South Wales held to be a foreign country within the meaning of section 238(e) of the Revenue Act of 1921.
1Opinion of the Court
*1131OPINION.
Siefkin:
The parties have stipulated the facts and have also agreed that the sole question to be determined by us is whether New South Wales is a foreign country within the meaning of the Revenue Act of 1921.
New South Wales, Victoria, Queensland, South Australia, Western Australia, and Tasmania were the six colonies united into a federal commonwealth known as the Commonwealth of Australia, under an enabling Act of the British Parliament dated July, 1900, effective January 1, 1901. The first five of these colonies are on the main land of the island of Australia while Tasmania is a…
2Cases cited7 opinions
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- Pearcy v. StranahanSupreme Court of the United States · 1907
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