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WODDAIL v. COMMISSIONER

Docket No. 92232.

21 T.C.M. 1248 (1962)

T.C. Memo. 1962-232

Joseph D. Woddail and Susan M. Woddail v. Commissioner.

United States Tax Court.

Filed October 2, 1962.

Attorney(s) appearing for the Case

Robert F. Roeser, Esq., 905 William Oliver Bldg., Atlanta, Ga., for the petitioners. Arthur T. Tranakos, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

The respondent determined a deficiency in petitioners' 1955 income tax in the amount of $396.

The only issue for decision is whether the amount of $1,800 received by petitioner, Joseph D. Woddail, in 1955 from the Winter Veterans Administration Hospital was excludable from gross income as a scholarship or fellowship grant under section 117 of the Internal Revenue Code of 1954.

Findings...

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