Memorandum Findings of Fact and Opinion
PATE, Special Trial Judge:
Respondent determined deficiencies of $529 and $930 in petitioner's 1984 and 1985 Federal income taxes, respectively. The issue for our decision is whether petitioner may exclude certain payments received from the University of Louisville from his income as a scholarship or fellowship grant.
Frank M. Farmer (hereinafter "petitioner") is single. He resided in Louisville, Kentucky at...
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.