Russian Scientist's US Wages Not Tax-Exempt, Tax Court Says

By Natalie Olivo · February 5, 2026, 6:17 PM EST

The U.S. Department of Energy's payments to a Russian scientist for subatomic particle research in Virginia don't fall under a U.S.-Russia tax treaty covering tax-exempt grants, the U.S. Tax Court held...

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Case Information

Case Title

Vitaly Baturin v. Commissioner, Internal Revenue

Case Number

20-1648

Court

Appellate - 4th Circuit

Nature of Suit

U.S. Tax Court 

Date Filed

June 11, 2020