The author discusses the impact of recent Supreme Court decisions and congressional statutes on the taxation of naturalized U.S. citizens not residing in the United States.
"The Income Tax Consequences of a Holding of Unconstitutionality of Expatriation Statutes,"
University of Baltimore Law Review: Vol. 1:
1, Article 5.
Available at: https://scholarworks.law.ubalt.edu/ublr/vol1/iss1/5