HEWR Landahl v Swedish Government

• Jurisdiction: Suecia
• Date: 09 December 1927
• Docket Number: Case No. 270
• Court: Supreme Administrative Court (Sweden)

Supreme Administrative Court of Sweden.

Case No. 270

H. E. W. R. Landahl

and

Swedish Government.

Diplomatic and Consular Immunities and Privileges — Right of Other Persons to Privileges and Immunities — Officials of the United States Shipping Board.

The Facts.—The Swedish income-tax law grants exemption from tax, except on certain income, to persons belonging to a foreign Legation or Consulate with their servants.

A United States citizen, resident in Sweden, who was assessed for income-tax by the local commissioners, appealed against their decision on the ground that he was an official of the United States Shipping Board which is a State Department of the United States to be assimilated to a United States Legation or Consulate.

Held...