1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 327 (1972)
 

KYLE v. COMMISSIONER

Docket No. 2867-70 SC.

31 T.C.M. 327 (1972)

T.C. Memo. 1972-83

Robert H. Kyle v. Commissioner.

United States Tax Court.

Filed April 6, 1972.

Attorney(s) appearing for the Case

Robert H. Kyle, pro se, 2400 Riviera Drive, Vienna, Va. Richard H. Gannon, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in the petitioner's Federal income tax for the calendar year 1967 in the amount of $250. The issue before the Court is whether $1,250 received by the petitioner from his employer in 1967 is excludable from gross income as a scholarship or fellowship grant under section 117.1

Findings of Fact

Some of the facts...

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