Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $537 in petitioners' Federal income tax for the year 1973.
Petitioners have conceded the disallowance by respondent of a deduction for child support payments. The only issue presented for our decision is whether petitioner John T. Lancaster is entitled to exclude as a fellowship grant the amount of $3,600 of the stipend he received in 1973 from Roanoke Memorial...
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.