U.S.C. §297: Assignment of judges to courts of the freely associated compact states:
TITLE 28 > PART I > CHAPTER
13 > Sec. 297.
Sec. 297. - Assignment
of judges to courts of the freely associated compact states
(a) The Chief Justice or the chief judge of the United States
Court of Appeals for the Ninth Circuit may assign any circuit or district
judge of the Ninth Circuit, with the consent of the judge so assigned,
to serve temporarily as a judge of any duly constituted court of
the freely associated compact states whenever an official duly authorized
by the laws of the respective compact state requests such assignment
and such assignment is necessary for the proper dispatch of the business
of the respective court.
(b) The Congress consents to the acceptance and retention by
any judge so authorized of reimbursement from the countries referred to in subsection (a) of all necessary travel expenses, including
transportation, and of subsistence, or of a reasonable per diem allowance
in lieu of subsistence. The judge shall report to the Administrative
Office of the United States Courts any amount received pursuant to this
81A Corpus Juris Secundum (C.J.S.), United States, §29 (1999):
states of the Union sustain toward each other the relationship of independent
sovereigns or independent foreign states, except in so far as the
United States is paramount as the dominating government, and in so far
as the states are bound to recognize the fraternity among sovereignties
established by the federal Constitution, as by the provision requiring
each state to give full faith and credit to the public acts, records,
and judicial proceedings of the other states..."
[81A Corpus Juris Secundum
(C.J.S.) §29, legal encyclopedia]
19 Corpus Juris Secundum
(C.J.S.), Corporations, §884:
“The United States
Government is a foreign corporation with respect to a state.” [N.Y. v. re Merriam 36 N.E. 505; 141 N.Y. 479; affirmed
16 S.Ct. 1073; 41 L. Ed. 287] [underlines added]
Corpus Juris Secundum (C.J.S.) §884:]
36A Corpus Juris Secundum (C.J.S.), Foreign, pp. 1092-1093 (224 Kbytes)
Black's Law Dictionary, Sixth Edition, p. 498:
Dual citizenship. Citizenship in two different countries.
Status of citizens of United States who reside within a state; i.e.,
person who are born or naturalized in the U.S. are citizens of the U.S.
and the state wherein they reside.
[Black's Law Dictionary, Sixth Edition, page 498]
IRS Publication 519: Tax Guide for Aliens, Year 2007, p. 15
Foreign country. The
term "foreign country" means any territory under the sovereignty of
a government other than that of the United States. The term also
includes territorial waters of the foreign country, the airspace over
the foreign country, and the seabed and subsoil of submarine areas adjacent
to the territorial waters of the foreign country.
[ IRS Publication 519: Tax Guide for Aliens, Year 2007, page 15]
California Revenue and Taxation Code, Section 17019:
17017. "United States," when used in a geographical sense, includes
the states, the District of Columbia, and the possessions of the United
17019. "Foreign country" means any jurisdiction other than one embraced
within the United States.
26 C.F.R. §301.7701(b)-2
26 C.F.R. §301.7701(b)-2
For purposes of section 7701(b) [26 USCS § 7701(b)] and the regulations thereunder, the term “foreign country” when used in a geographical sense includes any territory under the sovereignty of the United Nations or a government other than that of the United States. It includes the territorial waters of the foreign country (determined in accordance with the laws of the United States), and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources. It also includes the possessions and territories of the United States.
(c) Tax home —
For purposes of section 7701 (b) [26 USCS § 7701(b) and the regulations under that section, the term “tax home” has the same meaning that it has for purposes of section 162(a)(2) [26 USCS § 162(a)(2)] (relating to travel expenses while away from home). Thus, an individual’s tax home is considered to be located at the individual’s regular or principal (if more than one regular) place of business. If the individual has no regular or principal place of business because of the nature of the business, or because the individual is not engaged in carrying on any trade or business within the meaning of section 162(a) [26 USCS § 162(a)], then the individual’s tax home is the individual’s regular place of abode in a real and substantial sense.
Duration and nature of tax home.
The tax home maintained by the alien individual must be in existence for the entire current year. The tax home must be located in the same foreign country for which the individual is claiming to have the closer connection described in paragraph (d) of this section.
[EDITORIAL: "tax home" is the domicile of the OFFICE established by taking "trade or business" deductions. That office is domiciled in the District of Columbia per 4 U.S.C. 72. Notice also that "possessions and territories" are "foreign countries", just like states of the Union.]
26 C.F.R. §1.911-2(h):
The term "foreign country" when used in a geographical
sense includes any territory under the sovereignty of a government other than
that of the United States**. It includes the territorial waters
of the foreign country (determined in accordance with the laws
of the United States**), the air space over the foreign country,
and the seabed and subsoil of those submarine areas which are adjacent
to the territorial waters of the foreign country and over which the foreign country has exclusive rights, in accordance
with international law, with respect to the exploration and exploitation
of natural resources.
EDITORIAL NOTE: If the above regulation were to be
interpreted any way other than that intended by the U.S. Constitution,
the sovereign jurisdiction of the federal government would be in conflict
with the sovereign jurisdiction of the 50 States of the union.
In other words, such an
interpretation would be illogical and have absurd consequences. Sovereignty
over territory is
therefore the key. There simply cannot be two
sovereign governmental authorities over a territory because a territory
can have only one owner. Sovereignty is the authority to which there
no political superior
inside a territory. Sovereignty
is vested in one or the other sovereign entity over a given territory, such as a state or the federal
government, but not both entities simultaneously. The 50 union
states ARE NOT territories of the federal
government. They CREATED the federal government and the CREATION
cannot be superior to the CREATOR. See Great IRS
Hoax, section 4.1 for further explanation on this subject of the
order of creation and the hierarchy of sovereignty that results from
it, which we call "Natural Order".
“A State does not owe its origin to the Government of the United
States, in the highest or in any of its branches. It was in existence
before it. It
derives its authority from the same pure and sacred source as itself:
The voluntary and deliberate choice of the people…A
State is altogether exempt from the jurisdiction of the Courts of the
United States, or from any other exterior authority, unless in the special
instances when the general Government has power derived from the Constitution
[Chisholm v. Georgia, 2 Dall. (U.S.) 419 (Dall.) (1794)]