Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated May 8, 1980 respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $929. The sole issue for decision is whether amounts paid to petitioner while serving as a pathology resident during the taxable year in question are excludable from petitioner's income on the basis that they qualify as a fellowship grant or scholarship...
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.