Article contents
Mudry v. United States
Published online by Cambridge University Press: 27 February 2017
Abstract
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- Type
- Judicial Decisions
- Information
- Copyright
- Copyright © American Society of International Law 1987
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).
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