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FIELD v. COMMISSIONER

Docket No. 10035-80.

41 T.C.M. 1267 (1981)

T.C. Memo. 1981-179

Steven D. Field and Faith A. Field v. Commissioner.

United States Tax Court.

Filed April 14, 1981.

Attorney(s) appearing for the Case

Thomas F. Geraghty, for the petitioners. Val J. Albright, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income for the taxable years 1977 and 1978 in the amounts of $938 and $928, respectively. The only issue presented is whether petitioners are entitled to exclusions from gross income under section 117,1 in the amounts of $3,600 for each of the taxable years 1977 and 1978, for stipends received from Northwestern University...

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