United States v. Stuart et al.

Decided February 28, 1989. William Joseph Brennan Jr. delivered the opinion of the Court.

Docket 87-1064 · 489 U.S. 353 (1989) · Cited 228 times

Holding

Neither the 1942 Convention nor domestic legislation requires the IRS to attest that a Canadian tax investigation has not reached a stage analogous to a Justice Department referral by the IRS in order to obtain enforcement of a summons issued pursuant to a request by Canadian authorities under the 1942 Convention.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• United States v. Powell · 379 U.S. 48 (1964)
• Maximov v. United States · 373 U.S. 49 (1963)
• Sumitomo Shoji America, Inc. v. Avagliano · 457 U.S. 176 (1982)
• United States v. LaSalle National Bank · 437 U.S. 298 (1978)
• United States v. Arthur Young & Co. · 465 U.S. 805 (1984)
• Edye v. Robertson · 112 U.S. 580 (1884)
• Air France v. Saks · 470 U.S. 392 (1985)
• United States v. Bisceglia · 420 U.S. 141 (1975)
• Factor v. Laubenheimer · 290 U.S. 276 (1933)
• Kolovrat v. Oregon · 366 U.S. 187 (1961)
• Trans World Airlines, Inc. v. Franklin Mint Corp. · 466 U.S. 243 (1984)
• Nielsen v. Johnson · 279 U.S. 47 (1929)
• Northwestern Bands of Shoshone Indians v. United States · 324 U.S. 335 (1945)
• Bacardi Corp. of America v. Domenech · 311 U.S. 150 (1940)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Medellin v. Texas · 552 U.S. 491 (2008)
• Sale v. Haitian Centers Council, Inc. · 509 U.S. 155 (1993)
• Chan v. Korean Air Lines, Ltd. · 490 U.S. 122 (1989)
• Hamdan v. Rumsfeld · 548 U.S. 557 (2006)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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William Joseph Brennan Jr.’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1989). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).