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WALL v. COMMISSIONER

Docket No. 3304-71.

31 T.C.M. 1069 (1972)

T.C. Memo. 1972-217

Charles F. Wall v. Commissioner.

United States Tax Court.

Filed October 19, 1972.

Attorney(s) appearing for the Case

Charles F. Wall, pro se, 45-342 Lilipona Road, Kaneohe, Hawaii. Nancy L. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $414.00 in the petitioner's Federal income tax for the year ending December 31, 1968. The single issue for decision is whether a stipend received by the petitioner was a scholarship or fellowship excludable under section 117, Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts were stipulated, and...

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