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DOWD v. COMMISSIONER

Docket No. 84485.

37 T.C. 399 (1961)

LAURENCE P. DOWD AND JULIET R. DOWD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 4, 1961.

Attorney(s) appearing for the Case

Laurence P. Dowd, for the petitioners.

Cyrus A. Johnson, Esq., for the respondent.

Respondent determined deficiencies in petitioners' income tax in the amounts of $863.11 in 1956 and $801.86 in 1957.

The principal issue is whether payments made to petitioner Laurence P. Dowd as a Fulbright lecturer in 1956 and 1957 by the United States Educational Commission in Japan were "amounts paid by the United States or an agency thereof" and therefore not excludible from gross income under section 911(a) (2) of the...

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