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HANDELMAN v. COMMISSIONER

Docket No. 900-73.

34 T.C.M. 1437 (1975)

T.C. Memo. 1975-331

Jeremy H. Handelman v. Commissioner.

United States Tax Court.

Filed November 6, 1975.

Attorney(s) appearing for the Case

Jeremy H. Handelman, pro se, 505 E. 14th St., New York, N.Y. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $896.29 in petitioner's 1970 income tax. Only one of the Commissioner's adjustments is in issue, namely, his disallowance of a $3,600 exclusion from gross income claimed by petitioner as a fellowship grant under section 117(a)(1), I.R.C. 1954.

Findings of Fact

The parties have stipulated certain...

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