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Mudry v. United States

Published online by Cambridge University Press:  27 February 2017

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Type
Judicial Decisions
Information
American Journal of International Law , Volume 81 , Issue 3 , July 1987 , pp. 663 - 665
Copyright
Copyright © American Society of International Law 1987

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References

1 I.R.C. §2102(c)(1) (1976).

2 I.R.C. §2010(b) (1976).

3 Convention for the Avoidance of Double Taxation with Respect to Taxes on Estates and Inheritances, United States–Switzerland, July 9, 1951, Art. III, 3 UST 3972, 3974, TIAS No. 2533, 165UNTS51.

4 See, e.g., 26 U.S.C. §§812(a), 861(a)(4) (1952).

5 11 CI. Ct. 207, 211.

6 80 T.C. 705, 715–16 (1983), aff’d, 734 F.2d 3 (3d Cir. 1984).