Legal Opinion
Kappus v. Commissioner
Court of Appeals for the D.C. Circuit
Decided August 8, 2003No. 02-1145PublishedCited by 18 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge GARLAND.
GARLAND, Circuit Judge:
Tom and Louise Kappus, United States citizens living in Canada, appeal from a decision of the United States Tax Court denying their challenge to a notice of deficiency in their federal income tax issued by -the Commissioner of Internal Revenue. The Kappuses claimed a credit against their U.S. tax for all of the taxes they paid to Canada on their Canadian-source income, leaving them with no U.S. tax liability. The Commissioner argues that section 59(a)(2) of the Internal Revenue Code, 26 U.S.C. § 59(a)(2), limits the…
2Cases cited15 opinions
- Breard v. GreeneSupreme Court of the United States · 1998
- Whitney v. RobertsonSupreme Court of the United States · 1888
- In Re KOREAN AIR LINES DISASTER OF SEPTEMBER 1, 1983. Appeal of Plaintiffs Steering CommitteeCourt of Appeals for the D.C. Circuit · 1987
- City of Waukesha v. Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 2003
- Chan v. Korean Air Lines, Ltd.Supreme Court of the United States · 1989
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ellyana Sukwanputra Yulius Sukwanputra v. Alberto Gonzales, Attorney General United States of AmericaCourt of Appeals for the Third Circuit · 2006
- Fund for Animals v. Kempthorne, DirkCourt of Appeals for the D.C. Circuit · 2006
- Daskalea v. Washington Humane SocietyDistrict Court, District of Columbia · 2007
- Sabbithi v. Al SalehDistrict Court, District of Columbia · 2009
- Owner-Operator Independent Drivers Ass'n v. United States Department of TransportationCourt of Appeals for the D.C. Circuit · 2013
13 more not listed; retrieve them via the Exa API.