1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 681 (1974)
 

NAMAN v. COMMISSIONER

Docket No. 1603-72.

33 T.C.M. 681 (1974)

T.C. Memo. 1974-157

Carl H. Naman and Mary Cleo Naman v. Commissioner.

United States Tax Court.

Filed June 18, 1974.

Attorney(s) appearing for the Case

Carl H. Naman, pro se, 908 Fairlane Ave., North Augusta, S.C. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969, in the amount of $664.75. The issue is whether petitioner is entitled to exclude $3,600 from his gross income for 1969 as fellowship or scholarship grants under section 117.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

The petitioners...

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