Riley v. Commissioner
United States Tax Court
Petitioner, a U.S. citizen, went to Canada in 1973 to teach at a university there. He intended to remain in Canada indefinitely but returned to the United States within 2 years of his entrance into Canada because his teaching contract was terminated and he was unable to find other employment.
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Petitioner, a U.S. citizen, went to Canada in 1973 to teach at a university there. He intended to remain in Canada indefinitely but returned to the United States within 2 years of his entrance into Canada because his teaching contract was terminated and he was unable to find other employment. Upon leaving Canada, petitioner applied for exemption from Canadian income taxes as a visiting teacher under art. VIII A of the United States-Canada Income Tax Convention and obtained refunds of Canadian income taxes for the years 1973 and 1974. Held, in claiming exemption from Canadian income tax under…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes for the years 1973 and 1974 in the amounts of $1,311 and $2,373.68, respectively. The issues for decision are (1) whether petitioner was a bona fide resident of Canada during the taxable years in question and may, therefore, exclude from gross income under section 911(a)(1)1 his earnings as a teacher in Canada during those years, and (2) if not, whether amounts expended by petitioner for food and lodging in Canada are deductible under section 162(a)(2) as traveling expenses incurred while away from home…
2Cases cited9 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Adams v. CommissionerUnited States Tax Court · 1966
- Dawson v. CommissionerUnited States Tax Court · 1972
- Sochurek v. CommissionerUnited States Tax Court · 1961
- Simenon v. CommissionerUnited States Tax Court · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Richard v. CommissionerUnited States Tax Court · 1988
- Bassett v. CommissionerUnited States Tax Court · 1988
- Riley v. CommissionerUnited States Tax Court · 1980
- Schoneberger v. CommissionerUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.