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EMORY v. COMMISSIONER

Docket No. 1330-71.

32 T.C.M. 245 (1973)

T.C. Memo. 1973-55

Emerson Emory v. Commissioner.

United States Tax Court.

Filed March 5, 1973.

Attorney(s) appearing for the Case

Emerson Emory, pro se, 4701 W. Mockingbird Lane, Dallas, Tex. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1968 and 1969 in the amounts of $981.28 and $983.91, respectively. The issue is whether the petitioner is entitled to exclude $3,600 from his gross income in 1968 and $2,700 from his gross income in 1969 as fellowship or scholarship grants under section 1171

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