Foreign tax credit - worth the risk?

Technical topics regarding tax preparation.
#1
Guya  
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Can CSG, CRDS, PS and RSA on a gain on a gain on a property sale in France be claimed on Form 1116 as a foreign tax credit?
CSG (Contribution sociale généralisée)
CRDS (Contribution au remboursement de la dette sociale)
PS (Prélèvement Sociale Contribution additionelle)
RSA (Revenu de solidarité active)

Logic seems to say no; but I keep reading about the Eshel Case where the DC District Court of Appeals decided it might be possible: http://www.ey.com/Publication/vwLUAsset ... 20CRDS.pdf
 

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