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HOWARD v. COMMISSIONER

Docket No. 8532-72.

33 T.C.M. 869 (1974)

T.C. Memo. 1974-200

Byron L. Howard, Jr. and Sharon K. Howard v. Commissioner.

United States Tax Court.

Filed July 31, 1974.

Attorney(s) appearing for the Case

Bryon L. Howard, Jr. and Sharon K. Howard, Route 1, MP 3-7, Belton, Tex., pro se. Howard S. New, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the income tax of petitioners for the taxable year 1970 in the amount of $922.49.

The sole question for our determination is whether any of the amounts paid to petitioners Byron L. Howard, Jr., by the University of Texas Southwestern Medical School from National Institute of Mental Health grants in the taxable year 1970 for his participation in that school...

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