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HEMBREE v. UNITED STATES

No. 71-2152.

464 F.2d 1262 (1972)

Eugene E. HEMBREE, Jr., and Belle D. Hembree, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided August 3, 1972.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Tax Division, Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Attys., Dept. of Justice, John K. Grisso, U. S. Atty., and Robert G. Clawson, Asst. U. S. Atty., on the brief), for appellant.

George C. Evans, Charleston, S. C. (Charles F. Ailstock, and Sinkler, Gibbs, Simons & Guerard, Charleston, S. C., on the brief), for appellees.

Before HAYNSWORTH, Chief Judge, and WINTER and FIELD, Circuit Judges.

FIELD, Circuit Judge:

The issue presented on this appeal is whether certain payments received by Eugene E. Hembree, Jr.1 during his internship and a portion of his residency at the Medical College of South Carolina were excludable from gross income as a fellowship within the meaning of section 117 of the Internal Revenue Code of 1954.2 The district court determined...

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