United States DC Circuit

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Starr International Co. v. US, 17-5238

Held that a Switzerland-based financial firm could proceed with a tax refund claim. The firm sought a $38 million refund under a U.S.-Swiss treaty that deals with the tax on dividends paid by U.S. corporations and received by foreign shareholders. Reversed the district court's ruling that the refund claim raised a nonjusticiable political question.

Appellate Information

  • Decided
  • Published 2018/12/07


  • Edwards


  • United States DC Circuit