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BIEBERDORF v. COMMISSIONER

Docket No. 7053-71.

60 T.C. 114 (1973)

FREDERICK A. BIEBERDORF AND SANDRA W. BIEBERDORF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 24, 1973.

Attorney(s) appearing for the Case

Hugh O. Mussina, for the petitioners.

John W. Dierker, for the respondent.

WILES, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1968 and 1969 in the amounts of $278.12 and $718.62, respectively. The issue is whether the petitioner is entitled to exclude $1,500 from his gross income in 1968 and $3,600 from his gross income in 1969 as fellowship or scholarship grants under section 1171 while he was engaged in a training program at the University of Texas Southwestern...

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