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EVANS v. COMMISSIONER

Docket No. 75978.

34 T.C. 720 (1960)

AILEENE EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 19, 1960.

Attorney(s) appearing for the Case

Milton P. Rice, Esq., and Allison B. Humphreys, Jr., Esq., for the petitioner.

George L. Hudspeth, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1956 in the amount of $40.

The only issue is whether certain payments received by petitioner from the Department of Mental Health of the State of Tennessee while enrolled in a psychiatric nursing course at the University of Tennessee are excludible from her gross income as a scholarship or fellowship grant under section 117, I.R.C. 1954.

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