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BIRNBAUM v. COMMISSIONER

Docket No. 6579-70 SC.

30 T.C.M. 989 (1971)

T.C. Memo. 1971-231

Michael D. Birnbaum and Rochelle W. Birnbaum v. Commissioner.

United States Tax Court.

Filed September 8, 1971.

Attorney(s) appearing for the Case

Michael D. Birnbaum, pro se, 1700 Butler Pike, Apt. 11-8, Conshohocken, Pa. Alan E. Cobb and Howard W. Gordon, for the respondent.

Memorandum Findings of Facts and Opinion

JOHNSTON, Commissioner:

Respondent determined a deficiency in the Federal income tax of the petitioner for the year 1968 in the amount of $339.02. The issue for decision is whether amounts received by petitioner, Michael D. Birnbaum, in the taxable year 1968 constituted a fellowship grant, excludable from gross income under section 117(a)(1)(B) of the Internal Revenue Code.1

Findings...

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