1. Home
  2. Browse Decisions
  3. T.C.
  4. 66 T.C.
  5. 66 T.C. 794 (1976)
 

MEEHAN v. COMMISSIONER

Docket No. 2254-74.

66 T.C. 794 (1976)

MERRILL LEE MEEHAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1976.

Attorney(s) appearing for the Case

Merrill Lee Meehan, pro se.

Stephen R. Takeuchi, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax in the amount of $448.26 for the taxable year ended December 31, 1971. The issues for decision are: (1) Whether the amount of $1,935 received by petitioner in 1971 from the Pennsylvania State University for graduate assistantships is excludable from gross income under section 117, I.R.C. 1954,1 and (2) whether petitioner is entitled to deduct under section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases