GONSALVES v. I.R.S.

No. 92-1204.

975 F.2d 13 (1992)

Gilbert T. GONSALVES, Plaintiff, Appellant, v. INTERNAL REVENUE SERVICE, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided September 14, 1992.


Attorney(s) appearing for the Case

Gilbert T. Gonsalves, on brief, pro se.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene and Curtis C. Pett, on brief, for defendant, appellee.

Before BREYER, Chief Judge, CAMPBELL, Senior Circuit Judge, and CYR, Circuit Judge.


PER CURIAM.

The appellant, Gilbert Gonsalves, worked in Panama for the Panama Canal Commission between 1979 and 1985. Like some of his colleagues, he took the position that the Panama Canal Treaty — which in 1979 returned the Canal Zone to Panamanian sovereignty — created an exemption from United States income taxes for American employees of the Commission. In 1986, the United States Supreme Court decided that the treaty did not create such an exemption...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases