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ARNAUD v. COMMISSIONER

Docket No. 2216-67.

27 T.C.M. 1541 (1968)

T.C. Memo. 1968-290

Oscar A. Arnaud and Norma Arnaud v. Commissioner.

United States Tax Court.

Filed December 19, 1968.

Attorney(s) appearing for the Case

Paul A. Tscholl, 2220 Chadfront Dr., Richmond, Va., for the petitioners. Ralph F. Keister, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the income tax of petitioners for the taxable year 1965 has been determined by the Commissioner in the amount of $535.63. The only question to be decided is whether the respondent has erred in adding to petitioners' reported gross income the amount of $3,600 excluded by them as an amount received as a fellowship grant under section 117 of the Internal Revenue Code of 1954.

[Findings...

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