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JAMIESON v. COMMISSIONER

Docket No. 2182-67.

51 T.C. 635 (1969)

EDWARD A. AND SUZANNE M. JAMIESON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 23, 1969.

Attorney(s) appearing for the Case

Michael L. Cook, for the petitioners.

Ralph V. Bradbury, Jr., and Harold Friedman, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $222.43 in petitioners' Federal income tax for the year 1964. The only issue for decision is whether amounts received by petitioner Suzanne M. Jamieson from the University of Texas are excludable from her gross income under section 117, I.R.C. 1954.1

FINDINGS OF FACT

Some of the facts were stipulated and are found accordingly.

Edward A. Jamieson and Suzanne...

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