SCHWARTZ v. COMMISSIONER

Docket No. 5433-67.

28 T.C.M. 762 (1969)

T.C. Memo. 1969-151

Marjorie Schwartz v. Commissioner.

United States Tax Court.

Filed July 17, 1969.


Attorney(s) appearing for the Case

Marjorie Schwartz, pro se, 475 W. 186th St., New York, N. Y. Larry Kars and Jay Hamelburg, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1965 in the amount of $973.81. The only question is whether amounts received by petitioner during 1965, while studying at the Sorbonne, are excludable from gross income as a scholarship or fellowship grant under section 117.1

Findings of Fact<...

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