If you are bored this holiday weekend, perhaps you should read Haver v. C.I.R 444 F.3d 656 (D.C Cir 2006). The taxpayer tried to avoid paying taxes by invoking a German-American tax treaty. The court ultimately concluded that the treaty, even standing by itself, does not have the meaning the taxpayer ascribed to it so there was no real conflict between the tax code and the treaty. But more relevant to our purposes, the court repeated the normal rule for resolving conflicts:
When [a statute and treaty] relate to the same subject, the courts will always endeavor to construe them so as to give effect to both, if that can be done without violating the language of either; but if the two are inconsistent, the one last in date will control the other....” [alteration in the original and internal citation omitted]
But nice try on your part.
PS: I would not have been able to come up with cases that quickly but for the fact that I am a law school grad.
When [a statute and treaty] relate to the same subject, the courts will always endeavor to construe them so as to give effect to both, if that can be done without violating the language of either; but if the two are inconsistent, the one last in date will control the other....” [alteration in the original and internal citation omitted]
But nice try on your part.
PS: I would not have been able to come up with cases that quickly but for the fact that I am a law school grad.