National Westminster Bank plc v. United States (2008) 512 F 3d 1347 (FCA).
1242
2005 Model Commentary. § 12.1. P. 117–188.
1243
National Westminster v. United States (2008) 2008-1 U.S. Tax Cas. (CCH) p. 50, 140; North West Life Assurance Company of Canada v. Commissioner of Internal Revenue (1996) 107 TC 363.
