United States Tax Court.
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' income tax for the taxable years of 1974 and 1975 in the amounts of $1,255 and $652, respectively. The sole issue presented is whether petitioner Judith A. Perry is entitled to exclude certain payments from gross income as a scholarship or fellowship under section 117.
Findings of Fact
Some of the facts...
Let's get started
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.