UTECH v. COMMISSIONER

Docket No. 4991-68.

55 T.C. 434 (1970)

HARVEY P. UTECH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 9, 1970.


Attorney(s) appearing for the Case

Harvey P. Utech, pro se.

John J. Weiler, for the respondent.


STERRETT, Judge:

The respondent determined a deficiency in the Federal income taxes of the petitioner for the taxable year 1966 in the amount of $740.83.

Since petitioner has made concessions, there is one issue remaining before this Court. We are to determine whether a portion of the amounts received by petitioner from the National Bureau of Standards in 1966 was properly excludable from income as a fellowship pursuant to section 117 of the Internal...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases