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D'ACONTI v. COMMISSIONER

Docket No. 3927-77.

42 T.C.M. 369 (1981)

T.C. Memo. 1981-359

John S. D'Aconti and Diane C. D'Aconti v. Commissioner.

United States Tax Court.

Filed July 13, 1981.

Attorney(s) appearing for the Case

John S. D'Aconti, pro se. James F. Kearney, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1974 in the amount of $322. The only issue is whether or not any part of the payments received by a medical intern was excludable from gross income as a scholarship or fellowship grant under section 117.1

Findings of Fact

Some...

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