1. O'Connor v. United States, No. 85-558, SUPREME COURT OF THE UNITED STATES, October 14, 1986, Argued , November 4, 1986, Decided ** Together with No. 85-559, Coplin et ux. v. United States, and No. 85-560, Mattox et ux. v. United States, also on certiorari to the same court.
OVERVIEW: U.S. citizen employees of the Panama Canal Commission were not entitled to a refund of income taxes collected on salaries paid by the Commission. Though the Agreement in Implementation of the Panama Canal Treaty provided that such employees were "exempt" from taxes, such exemption referred only to taxes payable in Panama.
If you are not a registered lexisONE® Community user, you will be asked to register.
Registration is free.
