1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 32 T.C.M.
  5. 32 T.C.M. 525 (1973)
 

KAUFMAN v. COMMISSIONER

Docket No. 1883-71.

32 T.C.M. 525 (1973)

T.C. Memo. 1973-121

Enrique Kaufman and Susana Kaufman v. Commissioner.

United States Tax Court.

Filed May 31, 1973.

Attorney(s) appearing for the Case

Thomas A. Luken, 1003 First Nat'l Bank Bldg., Cincinnati, Ohio, for the petitioners. Rudolph L. Jansen, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the joint income tax liability of petitioners Enrique N. and Susana Kaufman for the taxable year 1969 in the amount of $901.97. The sole issue for our determination is whether petitioners are entitled to a fellowship exclusion under section 117, Internal Revenue Code of 1954,1 in the amount of $3,600 for the taxable year before...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases