United States DC Circuit

A determination by the IRS that an individual owed an alternative minimum tax for years he resided in Germany is affirmed where a treaty between the U.S. and Germany did not relieve him of all obligations to pay income tax to the U.S. for the time when he was in Germany.

Appellate Information

• Decided 04/11/2006
• Published 04/11/2006

Judges

• Before:  HENDERSON and GARLAND, Circuit Judges, and EDWARDS, Senior Circuit Judge.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Peter M. Haver was on the briefs for appellant.


• For Appellees:
  
• Frank P. Cihlar and Kenneth W. Rosenberg, Attorneys, U.S. Department of Justice, were on the brief for appellee.