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KAPCALA v. COMMISSIONER

Docket No. 23216-82.

53 T.C.M. 408 (1987)

T.C. Memo. 1987-150

Jan Stephen Kapcala v. Commissioner.

United States Tax Court.

Filed March 19, 1987.

Attorney(s) appearing for the Case

Jan Stephen Kapcala, pro se, Cuyahoga Falls, Ohio. Timothy J. Snyder, for the respondent.

Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax liability for the calendar year 1979 in the amount of $846. The sole issue is whether or not petitioner is entitled to a deduction in the amount of $3,600 for an "educational stipend" under section 117(a).1

The facts in this case have been fully stipulated pursuant to Rule 122 and they are so found. When the petition in this...

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