Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $514.44.
The only issue for decision is whether the amount of $2,680 received by petitioner during 1963 while serving as a psychology intern at Jacksonville State Hospital constitutes a scholarship or fellowship grant which is excludable from gross income under section 117(a), I. R. C. 1954...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.