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FALOONA v. COMMISSIONER

Docket No. 8022-71.

34 T.C.M. 265 (1975)

T.C. Memo. 1975-40

Gerald R. Faloona and Lynda Faloona v. Commissioner.

United States Tax Court.

Filed February 27, 1975.

Attorney(s) appearing for the Case

Hugh O. Mussina, 3131 Turtles Creek Blvd., Dallas, Tex., for the petitioners. Kemble White, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1968 and 1969 in the amounts of $722 and $519, respectively.

The issue for decision is whether petitioners are entitled to exclude the amounts of $3,600 in 1968 and $1,800 in 1969 as a fellowship grant under the provisions of section 117, I.R.C. 1954.1

Findings of Fact<...

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