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BODEN v. COMMISSIONER

Docket No. 5137-76.

36 T.C.M. 1386 (1977)

T.C. Memo. 1977-344

William E. Boden v. Commissioner.

United States Tax Court.

Filed September 29, 1977.

Attorney(s) appearing for the Case

William E. Boden, pro se, 75 Perthshire Rd., Brighton, Mass. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $340.01 in petitioner's Federal income tax for 1974. The issue for decision is whether petitioner is entitled under section 1171 to exclude from gross income as a fellowship or scholarship grant $1,800 of the $5,658.50 which he received while serving as a hospital intern.

Findings of Fact

Petitioner...

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