Frank Brushaber was born in New York and called himself a citizen of New York in his court papers.
Treasury Decision 2313 was based on the court case. Treasury determined that Brushaber was nonresident and alien to the United States (federal government).
Brushaber challenged taxation of a investment in Union Pacific, but it was a federally chartered corporation, and so he had to pay tax.
Frank Brushaber was born in New York and called himself a citizen of New York in his court papers.
Treasury Decision 2313 was based on the court case. Treasury determined that Brushaber was nonresident and alien to the United States (federal government).
Brushaber challenged taxation of a investment in Union Pacific, but it was a federally chartered corporation, and so he had to pay tax.
https://www.supremelaw.org/copyrite/deoxy.org/fz/2.htm