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ZIMMERMANN v. COMMISSIONER

Docket No. 1088-75.

35 T.C.M. 559 (1976)

T.C. Memo. 1976-123

Gloria B. and Philip F. Zimmermann v. Commissioner.

United States Tax Court.

Filed April 21, 1976.

Attorney(s) appearing for the Case

Philip F. Zimmermann, pro se, Luke Hill Rd., Bethany, Conn. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $2,460.12 in petitioners' Federal income tax for 1971. Concessions having been made by petitioners, the following issues remain for resolution:

1. Whether certain payments received in 1971 by petitioner Gloria B. Zimmermann qualify as a fellowship or scholarship grant within the meaning of section 117,1 and...

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