Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
A Comparison Between The Constitutional Protections Against The Imposition Of Involuntary Expatriation And A Taxpayer's Right To Disclaim Citizenship, Terri R. Reicher
A Comparison Between The Constitutional Protections Against The Imposition Of Involuntary Expatriation And A Taxpayer's Right To Disclaim Citizenship, Terri R. Reicher
Vanderbilt Journal of Transnational Law
This Note examines both sides of the coin: the constitutional protections given the individual fighting to retain his citizenship will be compared with the burdens, particularly the tax consequences, imposed on individuals wanting to relinquish citizenship. Section II examines the classic constitutionally-based expatriation material. It discusses the legislative history of expatriation law, including the 1978 amendments to the INA, reviews the major expatriation case law, and concludes with an analysis of Vance v. Terrazas, the most recent Supreme Court pronouncement on the nature of the "voluntary" conduct required to constitute expatriation. Section III deals with the tax aspects of expatriation. …