20-1648·TAX
Vitaly Nikolaevich Baturin v. Commissioner of Internal Revenue
Reversed & Remanded
Status
- Scheduled
- Argued
- Opinion Issued (current)
Question Presented
Whether payments to research scientist are tax exempt as a "grant, allowance, or other similar payment" pursuant to terms of United States - Russia treaty.
Argument Date
March 8, 2022
Argument Time
9:30 a.m.
Panel
III
Courtroom
Blue Courtroom (Room 339)
Panel
Judge Motz
Judge Diaz
Senior Judge Keenan
Citation
CaseVitaly Nikolaevich Baturin v. Commissioner of Internal Revenue, No. 20-1648 (4th Cir. Apr. 6, 2022)
PanelKeenan, S.J., Motz & Diaz, JJ.
Arguing Counsel
Panel That Day
4 of 4 cases argued March 8, 2022 before this panel have been decided.
Decided
18-6926
United States v. Sebastian Morris
Authored by Judge Diaz
20-1648· This case
Vitaly Nikolaevich Baturin v. Commissioner of Internal Revenue
Authored by Judge Motz
21-1668
Church Mutual Insurance Co. v. Lake Pointe
Authored by Judge Diaz
21-6122
United States v. Yonathan Melaku
Authored by Senior Judge Keenan
Opinions
- Read opinion ↗April 6, 2022Majorityby Motz
Disposition
- Court
- Reversed and remanded
- Normalized
- Reversed & Remanded
April 6, 2022