Legal Opinion
Coplin v. United States
United States Court of Claims
Decided July 30, 1984No. 517-81TPublishedCited by 22 opinions
1Opinion of the Court
OPINION
KOZINSKI, Chief Judge.
Paul H. Coplin1 is a United States citizen employed by the Panama Canal Commission. He claims a refund of all United States taxes paid on income derived from his employment with the Commission during 1979. Plaintiff bases his claim on Article XV of the Agreement in Implementation . of Article III of the Panama Canal Treaty. He claims that this provision exempts all U.S. citizens from taxation of income derived by virtue of their employment with the Commission. The parties have submitted the case for decision on cross-motions for summary judgment.
Facts 2
On…
2Cases cited59 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Youngstown Sheet & Tube Co. v. SawyerSupreme Court of the United States · 1952
- Piper v. Chris-Craft Industries, Inc.Supreme Court of the United States · 1977
- Crooks v. HarrelsonSupreme Court of the United States · 1930
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3Cited by22 opinions
- O'CONNOR v. United StatesSupreme Court of the United States · 1986
- North W. Life Assur. Co. of Can. v. CommissionerUnited States Tax Court · 1996
- Billman v. CommissionerUnited States Tax Court · 1984
- Ralph D. Harris and Joan F. Harris v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- De Archibold v. United StatesUnited States Court of Federal Claims · 2003
17 more not listed; retrieve them via the Exa API.