State of Iowa v. Dalevonte Davelle Hearn

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• construing the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Mar. 8, 1971, U.S.-Japan, 23 U.S.T. 969, with reference to the Model Treaty and its commentary
• use of O.E.C.D. Commentaries in interpreting meaning of permanent establishments
• use of O.E.C.D. Commentaries in interpreting meaning of permanent establishments
• use of O.E.C.D. Commentaries in interpreting meaning of permanent establishments

Source: CourtListener parenthetical corpus (CC0).