Topic: the tax status of the consular portions of the premises is … · Go Syfert
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Topic #31641

4 canonical passages across 4 cases, quoted by 12 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from City of New York v. Permanent Mission of India to the United Nations.

#Case FlagCanonical passage Citers
1 City of New York v. Permanent Mission of India to the United Nations Anchor
nysd · 2008
green “the tax status of the consular portions of the premises is controlled by article 32 of the vienna convention on consular relations” 3
2 United States v. Coplon
nysd · 1949
green “no person shall, by reason of the provisions of this title, be considered as receiving diplomatic status other than such as are specifically set forth herein” 3
3 Harrison v. Commissioner
tax · 2012
green “resident aliens, like other individual taxpayers, must include compensation for services, such as wages, in their gross income.” 3
4 Ying v. Commissioner
· 1992
green “became ineligible for the benefits under section 893 when he filed his waiver under section 247(b) of the immigration and nationality act” 3

A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.

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