Pieter Weyts - Page 7




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          requirements of section 162, we need not decide whether                     
          petitioner satisfies the requirements of section 1.162-5, Income            
          Tax Regs.  Accordingly, petitioner is not entitled to a deduction           
          for his educational expenses.                                               
          United States-Belgium Income Tax Convention Article 21 Exemption            
               Article 21 of the Convention for the Avoidance of Double               
          Taxation, Oct. 13, 1972, U.S.-Belg., 23 U.S.T. (Part 3) 2687,               
          2704, provides:                                                             
               ARTICLE 21.  STUDENTS AND TRAINEES                                     
                    (1)(a) An individual who is a resident of one of the              
               Contracting States at the time he becomes temporarily                  
               present in the other Contracting State and who is                      
               temporarily present in that other Contracting State for the            
               primary purpose of:                                                    
                    (i) Studying at a university or other recognized                  
               educational institution in that other Contracting State                
                    *    *         *    *         *    *         *                    
               shall be exempt from tax by that other Contracting State               
               with respect to amounts described in subparagraph (b) for a            
               period not exceeding 5 taxable years from the date of his              
               arrival in that other Contracting State.                               
                    (b) The amounts referred to in subparagraph (a) are:              
                    *    *         *    *         *    *         *                    
                    (iii)  Income from personal services performed in that            
               other Contracting State in an amount not in excess of 2,000            
               United States dollars * * *.                                           
               Respondent argues that petitioner is a resident of the                 
          United States and thus may not claim the Article 21 exemption               
          because he was not “temporarily present” in the United States               






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