revenue-procedure

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
20-1300 Emilio Torres Luque, et al. v. Commissioner of Internal Revenue Ninth Circuit 2021-03-19 Denied Response Waived cross-border-residency double-taxation international-tax-law ninth-circuit reciprocity residency revenue-procedure supremacy-clause tax-treaty treaty-interpretation This is a case of first impression. There are no similar cases that either party or the Court's own research could find. The Supremacy Clause of Artic…