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LARSEN v. COMMISSIONER

Docket No. 8676-71.

32 T.C.M. 1118 (1973)

T.C. Memo. 1973-239

Michael J. Larsen and Derora Bernstein v. Commissioner.

United States Tax Court.

Filed October 25, 1973.

Attorney(s) appearing for the Case

Derora Bernstein, pro se, Route 3, Albany, Ohio. Jesse T. Mountjoy, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $286 in petitioners' Federal income tax for 1968. The only issue is whether $2,666.67 received by Derora Bernstein as a teaching assistant at Ohio University is excludable from income as a "scholarship" or "fellowship" within the meaning of section 117.1

Findings of Fact

Some facts have been stipulated and are incorporated...

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