No one is putting odds on which decision will be reached, but it seems logical that the first-sale doctrine should apply to both domestic and foreign items.

FORBES: Legality Of Selling Used Items

Sometimes, even menu items with a foreign provenance are Americanized.

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Beijing evidently took advantage of low prices to stockpile, thereby pumping up imports, a tactic it employed in October when enterprise managers and central technocrats went on foreign shopping sprees for, among other items, crude oil and copper.

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Best Buy said the jump was driven by the addition of new stores, expanded investments, the timing of discretionary expenditures and the impact of other nonrecurring items, as well as fluctuations in foreign currency rates.

FORBES

That is of tremendous importance with respect to the foreign sales of big-ticket U.S. items, like commercial aircraft.

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Third, the suspension of the 3-year statute of limitations will now apply with respect to the entire tax return and presumably all items on the tax return regardless of whether they are related to a foreign activity.

FORBES: THE GOOD OLD DAYS PRE-FACTA