Patrick Martin of Chamberlain, Hrdlicka, White, Williams & Aughtry, who represents Aroeste, exuded confidence in statements made to Tax Notes.
“The government will lose on appeal before the Ninth Circuit on the substantive tax treaty issue if they push it. I am confident the Ninth [Circuit] will rule consistently with the federal judge,” Martin said. “The worst outcome for the government is that the Ninth Circuit rules in favor of our cross-appeal on the invalid assessment issue and leaves standing the thorough, technical, and analytical opinion of the federal district court on the application of United States income tax treaties.”
Martin added that he doubted that the government would pursue its appeal beyond its filing of a protective notice of appeal. He recognized that the solicitor general’s office hadn’t yet weighed in on the matter and presumably hadn’t examined the case in detail.
“Like they say in Spanish, vamos a ver,” Martin said.
In Aroeste v. United States, No. 24-338, the government is represented by Paul Andrew Allulis and Christina T. Lanier of the Justice Department Tax Division.
May 18, 2024 at 5:06 pm
It’s always special when the good guys win.
May 18, 2024 at 5:19 pm
Indeed