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WHITE v. COMMISSIONER

Docket No. 3651-76.

37 T.C.M. 492 (1978)

T.C. Memo. 1978-109

James E. White and Barbara J. White v. Commissioner.

United States Tax Court.

Filed March 21, 1978.

Attorney(s) appearing for the Case

Arnold Barrish, for the petitioners. Fredrick B. Strothman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $795 in petitioners' Federal income tax for 1973. The sole issue presented is whether petitioners are entitled to exclude $3,600 from their gross income in 1973 as a scholarship or fellowship grant under section 117.1

Findings of Fact

Some facts have been stipulated and are so found.

Petitioners, James E. White...

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