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The clear import of treaty language controls unless
"application of the words of the treaty according to
their obvious meaning effects a result inconsistent
with the intent or expectations of its signatories."
[United States v. Stuart, supra at 365-366 (citing
Sumitomo Shoji Am., Inc. v. Avagliano, supra at 180,
quoting Maximov v. United States, supra at 54).]
Moreover, we do not agree with respondent's contention that
A.L. Burbank & Co. stands for the proposition that the
Government's position is entitled to deference at the expense of
our convention partner's interpretation. In A.L. Burbank & Co.,
the Canadian tax authorities requested the Internal Revenue
Service (the Service) to obtain information to assist them in
their Canadian tax investigation. The Canadian authorities made
their request pursuant to the 1942 tax convention between the
United States and Canada. Convention on Double Taxation, Mar. 4,
1942, U.S.-Can., T.S. No. 983, 56 Stat. 1399. The United States
had no interest in the investigation, and there was no claim that
U.S. income taxes were due. The Service's understanding of the
Canadian position was that Canadian tax authorities might not act
on a reciprocal request to obtain information for the United
States unless Canadian taxes were also at issue. The Court of
Appeals for the Second Circuit held that even if Canada failed to
satisfy its reciprocal obligation under the convention, the
United States was permitted to use the summons authority of
section 7602 to obtain the information requested by Canadian tax
officials. United States v. A.L. Burbank & Co., supra at 15.
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