United States DC Circuit

In a challenge to a notice of deficiency in federal income tax by U.S. citizens living in Canada, even if Internal Revenue Code section 59(a)(2) (pertaining to foreign tax credit) and a U.S.-Canada tax treaty are in conflict, the statute prevails under the "last in time" rule.

Appellate Information

• Argued 03/21/2003
• Decided 08/08/2003
• Published 08/08/2003

Judges

• Before:  GINSBURG, Chief Judge, and EDWARDS and GARLAND, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Lawrence P. Postol argued the cause and filed the briefs for appellants.


• For Appellees:
  
• Frank P. Cihlar, Attorney, U.S. Department of Justice, argued the cause for appellee.   With him on the brief was Robert J. Branman, Attorney.   John A. Nolet, Attorney, entered an appearance.