Strong v. United States was a Supreme Court case that addressed the issue of whether the United States government had the right to tax the income of a citizen who was not a resident of the United States. The case was brought by William Strong, a British citizen who had been living in the United States for several years. Strong argued that the United States government did not have the right to tax his income because he was not a resident of the United States. The Supreme Court ruled in favor of the United States, finding that the government had the right to tax the income of non-residents. The Court reasoned that the power to tax was an inherent power of the government, and that the government had the right to tax the income of non-residents in order to raise revenue for the public good. The Court also noted that the power to tax was necessary to ensure that the government could fulfill its obligations to its citizens. In conclusion, the Supreme Court ruled in favor of the United States in Strong v. United States, finding that the government had the right to tax the income of non-residents. The Court reasoned that the power to tax was an inherent power of the government, and that the government had the right to tax the income of non-residents in order to raise revenue for the public good.

In Strong v. United States, the Supreme Court was asked to decide whether a tax imposed on distilled spirits by Congress was constitutional. The majority opinion held that it was, but Justice Field dissented from this view and argued that the tax violated both the Fifth Amendment's prohibition against taking private property for public use without just compensation and Article I of the Constitution which gives Congress only limited powers over taxation. He reasoned that since distillers had already paid taxes on their raw materials before they were used in production, any additional taxes would be double taxation and thus unconstitutional as it constituted an excessive burden on them. Furthermore, he argued that such a broad power of taxation could lead to abuses if left unchecked by judicial review or other limitations set forth in law. In conclusion, Justice Field believed that while Congress may have some authority to impose certain taxes under its enumerated powers outlined in Article I of the Constitution, this particular tax went beyond those limits and should not be allowed to stand as valid legislation.