JOHNSON v. BINGLER

Nos. 16826-16828.

396 F.2d 258 (1968)

Richard E. JOHNSON and Beverly P. Johnson, His Wife, and Martin L. Pomerantz and Phyllis L. Pomerantz, His Wife, and Richard A. Wolfe and Anne F. Wolfe, His Wife v. John H. BINGLER, District Director of Internal Revenue. Richard E. Johnson and Beverly P. Johnson, his wife, Appellants in No. 16826. Martin L. Pomerantz and Phyllis L. Pomerantz, his wife, Appellants in No. 16827. Richard A. Wolfe and Anne F. Wolfe, his wife, Appellants in No. 16828.

United States Court of Appeals Third Circuit.

Decided June 5, 1968.


Attorney(s) appearing for the Case

James C. Larrimer, Dougherty, Larrimer, Lee & Hickton, Pittsburgh, Pa., for appellants.

Ann Belanger, Dept. of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Department of Justice, Washington, D. C., Gustave Diamond, U. S. Atty., W. Wendell Stanton, Asst. U. S. Atty., on the brief), for appellee.

Before HASTIE, Chief Judge, GANEY, Circuit Judge, and WEINER, District Judge.


OPINION OF THE COURT

WEINER, District Judge.

Before us on this appeal are three taxpayers1 who, while employees of the Westinghouse Electric Corporation, were participants in the Westinghouse Bettis Fellowship and Doctoral Program through which each received a stipendiary grant and leave of absence from his employer in order to research, write, and defend his Ph.D. thesis in engineering at either the University of Pittsburgh...

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