The Three Meanings of 'United States'
The Supreme Court in Hooven & Allison Co. v. Evatt (1945) recognized that the term 'United States' can carry one of three distinct senses. The observation is real and analytically useful — but it is regularly misread in alternate-tax theory as authority that the term means only the federal territory in tax statutes. The case says nothing of the kind.
Jan 1, 0001