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https://renounceuscitizenship.wordpress.com/2013/07/03/cook-v-tait-11-who-should-americansabroad-be-compared-to-for-tax-purposes-even-u-s-citizens-are-entitled-to-equal-protection-under-the-14th-amendment/
Cook v. Tait 11: Who should #americansabroad be compared to for tax purposes? Even U.S. citizens are entitled to "equal protection" under the 14th amendment