489 U.S. 353 109 S.Ct. 1183 103 L.Ed.2d 388 UNITED STATES, Petitionerv.Philip George STUART, Sr., et al. No. 87-1064. Argued Dec. 5, 1988. Decided Feb. 28, 1989. Syllabus Articles XIX and XXI of the 1942 Convention Respecting Double Taxation (1942 Convention) between the United States and Canada require the United States, upon request and consistent […]
