[Download] "Gonsalves v. Internal Revenue Service" by United States Court of Appeals for the First Circuit * Book PDF Kindle ePub Free

eBook details

Title: Gonsalves v. Internal Revenue Service
Author : United States Court of Appeals for the First Circuit
Release Date : January 14, 1992
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 62 KB

Description

Per Curiam. The appellant, Gilbert Gonsalves, worked in Panama for the Panama Canal Commission between 1979 and 1985. Like some of his colleagues, he took the position that the Panama Canal Treaty -- which in 1979 returned the Canal Zone to Panamanian sovereignty -- created an exemption from United States income taxes for American employees of the Commission. In 1986, the United States Supreme Court decided that the treaty did not create such an exemption. OConnor v. United States, 479 U.S. 27, 93 L. Ed. 2d 206, 107 S. Ct. 347, 58 A.F.T.R.2d (P-H) 6067 (1986).