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ZEHNDER v. COMMISSIONER

Docket No. 8332-71.

32 T.C.M. 1189 (1973)

T.C. Memo. 1973-253

Paul R. Zehnder and Martha J. Zehnder v. Commissioner.

United States Tax Court.

Filed November 21, 1973.

Attorney(s) appearing for the Case

Paul R. Zehnder, pro se, 749 Hickory St., Gretna, La. Bruce A. McArdle, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of the petitioners for the year 1968 in the amount of $358.01. The issue is whether the petitioners are entitled to exclude $1,800 from their gross income in 1968 as a scholarship or fellowship grant under section 1171 while petitioner Paul R. Zehnder (hereinafter referred to as petitioner) was serving as a resident in otolaryngology...

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