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D. Whether Petitioner May Exclude His NYSL Winnings Because He
Was an Employee of the Nigerian Consulate General
1. The Vienna Convention on Diplomatic Relations of 1961
and the Vienna Convention on Consular Relations of 1963
Petitioner contends that he may exclude $1,238,100 that he
received from the NYSL in 1996 under either the Vienna Convention
on Diplomatic Relations, April 18, 1961, 23 U.S.T. 3227,2 or the
Vienna Convention on Consular Relations, April 24, 1963, 21
U.S.T. 77.3 We disagree. Article 34 of the Vienna Convention on
Diplomatic Relations (article 34), supra, provides that
diplomatic agents are exempt from all dues and taxes, except:
(d) dues and taxes on private income having its
source in the receiving State and capital taxes on
investments made in commercial undertakings in the
receiving State;
Similarly, article 49(d) of the Vienna Convention on Consular
Relations (article 49), 21 U.S.T. at 108, provides that consular
officers and employees are exempt from all dues and taxes,
except:
2 This was ratified by the U.S. Senate, Sept. 14, 1965;
ratification deposited, Nov. 13, 1972; entered into force for the
United States, Dec. 13, 1972, adopted by the Diplomatic Relations
Act of 1978, Pub. L. 95-393, 92 Stat. 808, currently codified at
22 U.S.C. sec. 254a (2000).
3 This was ratified by the U.S. Senate, Oct. 22, 1969;
ratification deposited, Nov. 24, 1969; entered into force for the
United States, Dec. 24, 1969.
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