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DI PORTANOVA v. UNITED STATES

No. 404-80T.

690 F.2d 169 (1982)

Enrico DI PORTANOVA v. The UNITED STATES.

United States Court of Claims.

September 22, 1982.

Attorney(s) appearing for the Case

Stanford G. Ross, Washington, D. C., attorney of record, for plaintiff. Alice Armitage Colburn, Califano, Ross & Heineman and Jeffrey M. Glosser, Washington, D. C., of counsel.

Bruce W. Reynolds, Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D. C., for defendant. Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and KASHIWA and BENNETT, Judges.

ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

FRIEDMAN, Chief Judge:

The ultimate question in this case is whether the plaintiff, a dual United States-Italian citizen by birth who renounced his United States citizenship in 1972, was entitled to be taxed upon income he received in 1973 from trusts, at the flat rate of 30 percent that section 871(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 871...

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