Crerar v. Commissioner of Internal Revenue.

Abstract

Individual in International Law — In General — Under a Treaty — Construction of Treaty — As Not Creating Rights in a National Against His Own State — Tax Treaty — Contemporaneous Interpretation by One Party.

Treaties — Interpretation of — Various Rules of — Contemporaneous Construction by One Party

Treaties — Interpretation of — Agencies of Interpretation — Contemporaneous Construction by One Party — The Executive — Tax Treaty — Effect on Nationals of a Party — The Law of the United States of America.