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DEL REY FRATERNITY, INC. v. COMMISSIONER

Docket No. 8036-73.

34 T.C.M. 886 (1975)

T.C. Memo. 1975-206

Del Rey Fraternity, Inc. v. Commissioner.

United States Tax Court.

Filed June 26, 1975.

Attorney(s) appearing for the Case

John I. Jefsen, Suite 3500, Wells Fargo Bldg., 44 Montgomery St., San Francisco, Calif., for the petitioner. Peter D. Bakutes, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioner's income taxes as follows:

  Year               Deficiency

  1968 .............. $ 36.33
  1969 ..............   72.63
  1970 ..............  349.55
  1971 ..............  516.70

The only issue is whether scholarships paid by petitioner in each of those years were ordinary and necessary...

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