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FLYNN v. COMMISSIONER

Docket No. 3489-80.

42 T.C.M. 1179 (1981)

T.C. Memo. 1981-541

Neil M. and Dale B. Flynn v. Commissioner.

United States Tax Court.

Filed September 24, 1981.

Attorney(s) appearing for the Case

Neil M. Flynn, pro se, Sacramento, Calif. Donna I. Epstein, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1975 in the amount of $858. The only issue for decision is whether petitioners are entitled to exclude under the provisions of section 1171 from their income any portion of the stipend received by Neil M. Flynn in 1975 from Loma Linda University Medical Center as a scholarship or fellowship...

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