Doctors Parr and Emerson seek refund of Federal Income Taxes paid on sums received from the University of Florida College of Medicine during the taxable year 1968. Taxpayers, surgical residents at that institution during that year, claim that amounts received up to $3,600.00 were excludable from gross income as fellowship grants under § 117 of the Internal Revenue Code of 1954.
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PARR v. UNITED STATES
No. 72-2231 Summary Calendar.
469 F.2d 1156 (1972)
Phillip L. PARR and Barbara M. Parr, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. James David EMERSON and Nancy M. Emerson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
November 30, 1972.
November 30, 1972.
Attorney(s) appearing for the Case
Thomas M. Donahoo, John W. Donahoo, Jacksonville, Fla., for plaintiffs-appellants.
William Stafford, U. S. Atty., Clinton Ashmore, Asst. U. S. Atty., Tallahassee, Fla., Rodger M. Moore, Atty., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.
Before JOHN R. BROWN, Chief Judge, and GOLDBERG and MORGAN, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
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