1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 564 (1980)
 

RUSSELL v. COMMISSIONER

Docket Nos. 10287-77, 4212-78.

40 T.C.M. 564 (1980)

T.C. Memo. 1980-231

Robert P. and Olivia W. Russell v. Commissioner.

United States Tax Court.

Filed July 3, 1980.

Attorney(s) appearing for the Case

D. Shackelford Shipp, for the petitioners. Robert W. West and Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1975 and 1976 in the amounts of $621.39 and $800, respectively. The only issue for decision is whether a portion of the amounts received by petitioner-husband from the University of Mississippi Medical Center and the Veterans Administration Hospital in 1975 and 1976 are excludable from income as a scholarship...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases