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NINO v. COMMISSIONER

Docket No. 10268-78.

40 T.C.M. 470 (1980)

T.C. Memo. 1980-204

Henry E. Nino and Elizabeth L. Nino v. Commissioner.

United States Tax Court.

Filed June 17, 1980.

Attorney(s) appearing for the Case

Henry E. Nino and Elizabeth L. Nino, pro se. Catherine L. Wong, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1976 of $2,774. The issue for decision is whether a stipend received by petitioner Henry E. Nino while a medical fellow at the University of Minnesota qualifies for exclusion from gross income under section 1171 of the Internal Revenue Code.2

Findings of Fact...

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