PHILLIPS v. COMMISSIONER

Docket No. 7621-70SC.

57 T.C. 420 (1971)

THOMAS P. PHILLIPS AND KATHLEEN S. PHILLIPS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 21, 1971.


Attorney(s) appearing for the Case

Thomas P. Phillips and Kathleen S. Phillips, pro se.

James L. Norris, for the respondent.


FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' income tax for 1968 in the amount of $417.25. The only issue presented for decision is whether sums received by petitioner Kathleen S. Phillips during 1968 under the Dietetic Internship Program sponsored by Pennsylvania State University constituted a scholarship or fellowship grant within the meaning of section 117.1...

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