1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 321 (1977)
 

HAYGOOD v. COMMISSIONER

Docket No. 9399-75.

36 T.C.M. 321 (1977)

T.C. Memo. 1977-71

Fred D. and Doris J. Haygood v. Commissioner.

United States Tax Court.

Filed March 21, 1977.

Attorney(s) appearing for the Case

Fred D. Haygood, pro se, 1101 Queenspark Dr., Tyler, Tex. H. Steven New and Genelle F. Schlichting, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $762.44. The issues for decision are: (1) whether certain payments received in 1972 by petitioner, Fred D. Haygood, qualify as a fellowship or scholarship grant within the meaning of section 117, I.R.C. 1954; and (2) whether petitioners are entitled...

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