Are there any other cogent legal arguments for the U.S. taxpayer?
Yes. In addition, the above-mentioned FILARTIGA V. PENA-IRALA as well as THE PAQUETTE HABANA, 175 U.S. 677, 700 (1900), which established that “International law is part of our law…” inter alia, along with the defense of “necessity,” provide supplementary legal arguments against local tax authorities.