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STANLEY v. COMMISSIONER

Docket No. 20546-80.

78 T.C. 423 (1982)

PHILIP J. B. STANLEY AND PATRICIA G. STANLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 17, 1982.

Attorney(s) appearing for the Case

James V. O'Connor, for the petitioners.

Larry N. Johnson, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,205 in petitioners' Federal income tax for 1977. After concessions by both parties, the following issues remain for decision:1

(1) Whether petitioners are entitled to exclude $3,600 from their gross income for 1977 as a scholarship or fellowship pursuant to section 1172...

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