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WELLS v. COMMISSIONER

Docket No. 86335.

40 T.C. 40 (1963)

WILLIAM AND DORIS WELLS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 15, 1963.

Attorney(s) appearing for the Case

William Wells, pro se.

Robert D. Whoriskey, for the respondent.

Respondent determined a deficiency in petitioners' income tax for 1958 in the amount of $229.27, less $165.96 tax withheld, for a net deficiency of $63.31.

The issue is whether $1,290.64 paid to petitioner Doris Wells during 1958 as a participant in the Veterans' Administration psychology training program in fulfillment of a requirement for a Ph. D. in clinical psychology at New York University is excludable income under section 117, I.R.C. 1954.

FINDINGS...

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