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POZAR v. COMMISSIONER

Docket No. 3856-79.

41 T.C.M. 571 (1980)

T.C. Memo. 1980-559

David M. and Judith A. Pozar v. Commissioner.

United States Tax Court.

Filed December 16, 1980.

Attorney(s) appearing for the Case

Harold L. Lawson, 330 High St., Columbus, Ohio, for the petitioners. Nancy B. Herbert and Vernon J. Owens, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $254.86 in petitioners' 1976 income tax. The sole issue to be decided is whether payments made by Ohio State University constitute a scholarship or a fellowship within the meaning of section 117.1

Findings of Fact

Some of the facts have been stipulated by the parties and are found accordingly.

Petitioners...

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