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HAMSHER v. COMMISSIONER

Docket Nos. 415-78, 2635-79.

41 T.C.M. 1160 (1981)

T.C. Memo. 1981-141

C. David Hamsher and Mary Jane Hamsher v. Commissioner.

United States Tax Court.

Filed March 26, 1981.

Attorney(s) appearing for the Case

Thomas L. Ledbetter and Marc A. Zaid, Three Penn Center Plaza, Philadelphia, Pa. for the petitioners. Mark E. Kropiewnicki, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' income taxes for the years 1975 and 1976 in the amounts of $909.40 and $1,146.11, respectively. The sole issue for decision for both years is whether $3,600 of the remuneration received by petitioner C. David Hamsher from Bryn Mawr Hospital as a resident is excludable from petitioners' income as a scholarship or fellowship...

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