OrbitaxTreaty between United States and Mexico – US District Court denies summary judgment with regard to residence of dual resident taxpayer
|Treaty Development|Mexico; United States
The US District Court for the Southern District of California has held that genuine issues of material fact exist with regard to a dual resident taxpayer's residence for tax purposes (Federico Escobedo v. United States of America, Case No. 12cv0471 L (BGS), 14 November 2013).
The case involved a taxpayer who was a dual resident of the United States and Mexico and who maintained a permanent home i…
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