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FIELDING v. COMMISSIONER

Docket No. 2557-69.

57 T.C. 761 (1972)

LEONARD T. FIELDING AND LOIS C. FIELDING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 13, 1972.

Attorney(s) appearing for the Case

Edward M. Cohen, for the petitioners.

Richard J. Hunter, for the respondent.

IRWIN, Judge:

Respondent determined the following deficiencies in the income taxes of petitioners:


Year                        Deficiency

1963 ------------------------  $455.40
1964 ------------------------ 1,693.31
1965 ------------------------ 1,572.54

The deficiencies stem from respondent's inclusion in gross income of amounts that petitioners excluded as a fellowship under...

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