Rust v. Commissioner
United States Tax Court
Held, art. XVI of the Agreement in Implementation of Art. IV of the Panama Canal Treaty of 1977, T.I.A.S. Nos. 10030 and 10032, does not exempt U.S. Forces personnel living in the Canal Zone from U.S. income taxation.
1Opinion of the Court
Myrtle E. Rust, Petitioner, v. Commissioner of Internal Revenue, Respondent
Rust v. Commissioner
Docket No. 16199-84
United States Tax Court
85 T.C. 284; 1985 U.S. Tax Ct. LEXIS 49; 85 T.C. No. 15;
August 15, 1985, Filed
Held, art. XVI of the Agreement in Implementation of Art. IV of the Panama Canal Treaty of 1977, T.I.A.S. Nos. 10030 and 10032, does not exempt U.S. Forces personnel living in the Canal Zone from U.S. income taxation.
Andrew C. Barnard and George S. Barnard, for the petitioner.
John N. Strange, for the respondent.
Featherston, Judge. Vandervort, Special Trial Judge.
FEATHERSTON;…
2Cases cited21 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Factor v. LaubenheimerSupreme Court of the United States · 1933
- Kolovrat v. OregonSupreme Court of the United States · 1961
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