Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the calendar year 1973 in the amount of $817.14. The sole issue is whether petitioner is entitled to exclude from gross income as a fellowship, under section 117(a)(1)(B), I.R.C. 1954, $3,600 received from the Beth Israel Hospital.
Findings of Fact
The parties have stipulated certain facts which, together...
Let's get started
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.