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RAPOPORT v. COMMISSIONER

Docket No. 9934-77.

74 T.C. 98 (1980)

AMOS AND DOROTHY RAPOPORT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 23, 1980.

Attorney(s) appearing for the Case

Amos Rapoport, pro se.

Scott R. Cox, for the respondent.

HALL, Judge:

Respondent determined a $3,707 deficiency in petitioners' 1975 income tax.

The issue presented is whether the research professorship stipend petitioner-husband received from the University of Wisconsin-Milwaukee was a fellowship excludable from gross income under section 117(a),1 and, if so, whether petitioner-husband was a candidate for a degree within the meaning of section 117(b)(1).

FINDINGS OF...

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