green
Positive treatment
6.4 score
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited "see"
Attorney General of Canada v. R.J. Reynolds Tobacco Holdings, Inc.
In part, the reluctance of courts to delve into such matters is based on the “desire to avoid embarrassing another state by scrutinizing its penal and revenue laws.” Sabbatino, 376 U.S. at 437 , 84 S.Ct. 923 ; see United States v. Boots, 80 F.3d 580, 587 (1st Cir.), cert. denied, 519 U.S. 905 , 117 S.Ct. 263 , 136 L.Ed.2d 188 (1996).
discussed
Cited "see"
The Attorney General of Canada v. Reynolds Tobacco Holdings, Inc.
In part, the reluctance of courts to delve into such matters is based on the "desire to avoid embarrassing another state by scrutinizing its penal and revenue laws." Sabbatino, 376 U.S. at 437 ; see United States v. Boots, 80 F.3d 580, 587 (1st Cir.), cert. denied, 519 U.S. 905 (1996).
discussed
Cited "see"
Estados Unidos Mexicanos v. DeCoster
See United States v. Boots, 80 F.3d 580, 587-88 (1st Cir.) (reciting dangers of this country’s penal enforcement of other countries’ customs and tax laws without reciprocal enforcement of American laws), cert. denied, 519 U.S. 905 , 117 S.Ct. 263 , 136 L.Ed.2d 188 (1996).
cited
Cited "see"
United States v. Stephen Gene Reynolds
See United States v. McAllister, 77 F.3d 387, 390 (11th Cir.), cert. denied, 519 U.S. 905 , 117 S.Ct. 262 , 136 L.Ed 2d 187 (1996).
cited
Cited "see"
United States v. Stephen Gene Reynolds
See United States v. McAllister, 77 F.3d 387, 390 (11th Cir.), cert. denied, 519 U.S. 905 , 117 S.Ct. 262 , 136 L.Ed.2d 187 (1996).
discussed
Cited "see"
Gillespie v. City Of Indianapolis
See id. at 52-53 , quoting United States v. Chesney, 86 F.3d 564, 571-72 (6th Cir. 1996), cert. denied, 520 U.S. 1282 , 117 S. Ct. 2470 (1997), and United States v. McAllister, 77 F.3d 387, 390 (11th Cir.), cert. denied, 519 U.S. 905 , 117 S. Ct. 262 (1996).
discussed
Cited "see"
Gillespie v. City of Indianapolis
See id. at 52-53 , quoting United States v. Chesney, 86 F.3d 564, 571-72 (6th Cir.1996), cert. denied, 520 U.S. 1282 , 117 S.Ct. 2470 , 138 L.Ed.2d 225 (1997), and United States v. McAllister, 77 F.3d 387, 390 (11th Cir.), cert. denied, 519 U.S. 905 , 117 S.Ct. 262 , 136 L.Ed.2d 187 (1996).
discussed
Cited "see, e.g."
Attorney General of Canada v. RJ Reynolds Tobacco Holdings, Inc.
The common law Revenue Rule provides that United States “courts will normally not enforce foreign tax judgments, the rationale for which is that issues of foreign relations are assigned to, and better handled by, the legislative and executive branches of the government.” United States v. Trapilo, 130 F.3d 547, 550 (2d Cir.1997), cert. denied, 525 U.S. 812 , 119 S.Ct. 45 , 142 L.Ed.2d 35 (1998); see also United States v. Boots, 80 F.3d 580, 587 (1st Cir.), cert. denied, 519 U.S. 905 , 117 S.Ct. 263 , 136 L.Ed.2d 188 (1996); Her Majesty the Queen in Right Of the Province of British Columbia …
Retrieving the full opinion text from the archive…
Christy
v.
United States
v.
United States
No. 96-5600.
Supreme Court of the United States.
Oct 7, 1996.
Published
C. A. 8th Cir. Certiorari denied.