Bhutta v. Comm'r
United States Tax Court
P, a citizen of Pakistan and a foreign medical school graduate, entered the United States in 2009 to participate in an internal medicine residency training program. During the three-year residency training program, for which P received an annual salary, P treated patients, with supervision; conducted and presented research; and supervised and trained third- and fourth-year medical students.
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P, a citizen of Pakistan and a foreign medical school graduate, entered the United States in 2009 to participate in an internal medicine residency training program. During the three-year residency training program, for which P received an annual salary, P treated patients, with supervision; conducted and presented research; and supervised and trained third- and fourth-year medical students. P's supervising and training of medical students consisted of having the medical students observe him during "rounds", preparing the students for monthly examinations, and evaluating the students monthly.…
1Opinion of the Court
USMAN BHUTTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bhutta v. Comm'r
Docket No. 26940-13.
United States Tax Court
2015 U.S. Tax Ct. LEXIS 48; 145 T.C. No. 14;
December 22, 2015, Filed
Decision will be entered under Rule 155.
P, a citizen of Pakistan and a foreign medical school graduate, entered the United States in 2009 to participate in an internal medicine residency training program. During the three-year residency training program, for which P received an annual salary, P treated patients, with supervision; conducted and presented research; and supervised and trained third-…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Air France v. SaksSupreme Court of the United States · 1985
- Sanchez-Llamas v. OregonSupreme Court of the United States · 2006
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