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UNITED STATES V. BENNETT , 232 U. S. 308 (1914)

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U.S. Supreme Court

United States v. Bennett , 232 U.S. 308 (1914)

United States v. Bennett (No. 2)

No. 630

Argued January 6, 7, 1914

Decided February 24, 1914

232 U.S. 308

Syllabus

United States v. Goelet, ante, p. 232 U. S. 293, followed to effect that the tax imposed by § 37 of the Tariff Act of 1909 does not apply to the use of a foreign-built yacht owned by a citizen of the United States who chanrobles.com-red

Page 232 U. S. 309

was permanently resident and domiciled in a foreign country for more than one year prior to September 1, 1909, and to the levy of such tax.

The facts are stated in the opinion.


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