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ABRAMS v. COMMISSIONER

Docket No. 3541-73.

33 T.C.M. 722 (1974)

T.C. Memo. 1974-165

Robert Abrams, Jr., and Clifford Abrams v. Commissioner.

United States Tax Court.

Filed June 24, 1974.

Attorney(s) appearing for the Case

A. Glenn Sowders, Jr., 800 W. 47th St., Kansas City, Mo., for the petitioners. Joe K. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,393.53 in petitioners' Federal income tax for 1970. The only issue is whether amounts received by both Robert and Clifford Abrams under the same program are excludable from income as "scholarship" or "fellowship" grants within the meaning of section 117.1

Findings of Fact

Some of the facts have been stipulated...

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