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WOODLING v. COMMISSIONER

Docket No. 2810-75.

35 T.C.M. 1766 (1976)

T.C. Memo. 1976-391

Bruce A. Woodling and Aimee L. Woodling v. Commissioner.

United States Tax Court.

Filed December 23, 1976.

Attorney(s) appearing for the Case

Bruce A. Woodling, pro se, 223 Carrion Ave., Ventura, Calif. Stephen B. Zorick, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $495.49 in petitioners' Federal income tax for the year 1972. The issue presented is whether a portion of the stipend received by petitioner, Bruce A. Woodling, as a medical intern is excludable from gross income as a scholarship or fellowship grant under section 117(a)(1).1

Findings of Fact

Some facts were stipulated...

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