Vitaly Baturin v. Commissioner, Internal Revenue
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June 03, 2022
4th Circ. Won't Rehear Scientist's Income Tax Challenge
The Fourth Circuit dismissed the suit of a Russian scientist Friday, declining to reconsider its April decision that his earnings from subatomic particle research were a form of taxable income.
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April 18, 2022
Russian Scientist Seeks 4th Circ. Rehearing In Income Case
The Fourth Circuit overlooked critical IRS documents that would prove a Russian scientist's compensation for subatomic particle research in the U.S. should be tax-exempt under a tax treaty, he said in a petition for a rehearing filed Monday.
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April 06, 2022
4th Circ. Kicks Back Russian Scientist's Lab Income Tax Case
The Fourth Circuit on Wednesday reversed a U.S. Tax Court decision finding a Russian scientist's compensation for subatomic particle research in Virginia was tax-exempt under a U.S.-Russia tax treaty, saying the lower court blurred the lines between salaries and grants.
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March 08, 2022
4th Circ. Probes Tax Treatment Of Russian Scientist's Grant
A Fourth Circuit judge on Tuesday questioned whether a Russian scientist could have been treated as an employee by an American lab but also have received a grant that is tax-exempt under a treaty, asking for "boundaries for this duality."
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November 23, 2021
Russian Scientist's Income Is Taxable, IRS Tells 4th Circ.
The IRS urged the Fourth Circuit on Tuesday to reverse a U.S. Tax Court decision finding payments to a Russian scientist at a Virginia facility aren't taxable, arguing his income isn't exempt under the U.S.-Russia tax treaty.
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October 13, 2021
Russian Scientist Tells 4th Circ. He Owes No Tax On Lab Pay
The U.S. Tax Court was correct in determining that a Russian scientist's pay from working at a Virginia nuclear laboratory wasn't taxable because the fact the money was secured in advance made it an allowance, he told the Fourth Circuit.
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September 13, 2021
Russian Scientist Owes US Tax On Lab Income, 4th Circ. Told
A Russian scientist's earnings working for a particle accelerator lab in the U.S. are wages that incur federal income taxes, the government told the Fourth Circuit on Monday, urging it to reverse a U.S. Tax Court decision.
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August 07, 2020
IRS Asks 4th Circ. To Nix Russian Scientist's Tax Exemptions
The IRS urged the Fourth Circuit to reverse a U.S. Tax Court decision to exempt payments to a Russian-born scientist at a Virginia research facility from federal income tax, saying the ruling breaches a bilateral treaty and has other flaws.