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ALEXANDER v. COMMISSIONER

Docket No. 1452-75.

36 T.C.M. 673 (1977)

T.C. Memo. 1977-160

Vance L. Alexander and Lynn I. Alexander v. Commissioner.

United States Tax Court.

Filed May 25, 1977.

Attorney(s) appearing for the Case

Claire E. Hall, 3801 Kirby Dr., Houston, Tex., for the petitioners. Johnny B. Mostiler, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $1,108 deficiency in petitioners' 1972 income tax. The sole issue is whether certain payments received by Vance Alexander from St. Luke's and Texas Children's Hospitals qualified as scholarship or fellowship grants excludible from gross income under section 117.1

Findings of Fact

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