United States v. Stuart

I concur only in the judgment of the Court because I believe that the text of Articles XIX and XXI of the Convention between the United States and Canada Respecting Double Taxation, Mar. 4, 1942, 56 Stat. 1405-1406, T. S. No. 983, is completely dispositive of respondents’ claim under the agreement. The Court apparently agrees. See ante, at 365-366. Given that the Treaty’s language resolves the issue presented, there is no necessity of looking further to discover “the intent of the Treaty parties,” ante, at 366, and special reason to avoid the particular materials that the Court unnecessarily…