Going back to the Savary case (TC Summary 2010-150) where Savary , a US citizen, was a flight attendant that lived and worked in Paris. The Tax Court reviewing Art 24 (Relief from Double Taxation) in the US-France DTC, concluded that France should give a credit for the US taxes on Savary's wages. Since France had already declined to provide a credit for the US tax, Savary was subject to double taxation by both contracting states on USD 23,321 (the Tax Court allowed Savary to exclude under sec 911 as foreign earned income USD 14,415).

Is this a correct reading of the Art 24? Art 24 has a 3-bite rule similar to the 3-bite rule in the US MC. The first bite is Art 24(2)(a)(iii). The second bite is Art 24(2)(a). The third bite is Art 24(1)(b)(i). The Treasury Department Technical Explanation to the US-France DTC provides a clear roadmap to the 3-bite rule so you may want to read it.