Pei Fang Guo v. Comm'r
United States Tax Court
P, a citizen of Canada, entered the United States in 2010 to work as a post-doctoral fellow at a university. She resided in the United States until November 2011 when her employment contract with the university ended. After unsuccessfully attempting to find other employment in the United States, P returned to Canada. Sometime in 2012 P applied for and received unemployment compensation from the State of Ohio.
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P, a citizen of Canada, entered the United States in 2010 to work as a post-doctoral fellow at a university. She resided in the United States until November 2011 when her employment contract with the university ended. After unsuccessfully attempting to find other employment in the United States, P returned to Canada. Sometime in 2012 P applied for and received unemployment compensation from the State of Ohio. For 2012 she timely filed a Federal income tax return on which she treated her unemployment compensation as exempt from tax under the Convention Between the United States of America and…
1Opinion of the Court
PEI FANG GUO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pei Fang Guo v. Comm'r
Docket No. 4805-16
United States Tax Court
2017 U.S. Tax Ct. LEXIS 49; 149 T.C. No. 14;
October 2, 2017, Filed
Decision will be entered for respondent.
P, a citizen of Canada, entered the United States in 2010 to work as a post-doctoral fellow at a university. She resided in the United States until November 2011 when her employment contract with the university ended. After unsuccessfully attempting to find other employment in the United States, P returned to Canada.
Sometime in 2012 P applied for and…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Volkswagenwerk Aktiengesellschaft v. SchlunkSupreme Court of the United States · 1988
- Air France v. SaksSupreme Court of the United States · 1985
- Sanchez-Llamas v. OregonSupreme Court of the United States · 2006
- United States v. StuartSupreme Court of the United States · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pei Fang Guo v. Comm'rUnited States Tax Court · 2017