Legal Opinion
Lidas, Inc., a Delaware Corporation David Chelala Liliane Chelala v. United States
Court of Appeals for the Ninth Circuit
Decided February 5, 2001No. 99-55692PublishedCited by 32 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether an Internal Revenue Service summons issued at the request of French tax authorities under the terms of the United States-Franee Income Tax Treaty may be enforced in federal court.
I
Appellants Lidas, Inc. (“Lidas”) and David and Liliane Chelala (the “Chelalas”) appeal the district court’s dismissal on summary judgment of their complaint to quash, and its order summarily enforcing, an Internal Revenue Service (“IRS”) summons issued at the request of French tax authorities pursuant to Article 27 of the Convention for the Avoidance of Double…
2Cases cited20 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- United States v. PowellSupreme Court of the United States · 1964
- Alaska Airlines, Inc. v. BrockSupreme Court of the United States · 1987
- Minnesota v. Mille Lacs Band of Chippewa IndiansSupreme Court of the United States · 1999
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3Cited by32 opinions
- Ronald B. Brockmeyer Eromedia, Ltd. v. David C. May v. Marquis Publications, Ltd.Court of Appeals for the Ninth Circuit · 2004
- Paul Retfalvi v. United StatesCourt of Appeals for the Fourth Circuit · 2019
- ESAB Group, Incorporated v. Zurich Insurance PLCCourt of Appeals for the Fourth Circuit · 2012
- Gross v. German Foundation Industrial InitiativeCourt of Appeals for the Third Circuit · 2008
- United States v. Joseph ZadehCourt of Appeals for the Fifth Circuit · 2016
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