1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 780 (1974)
 

McENTIRE v. COMMISSIONER

Docket No. 6063-72.

33 T.C.M. 780 (1974)

T.C. Memo. 1974-181

Wesley E. McEntire and Shirley A. McEntire v. Commissioner.

United States Tax Court.

Filed July 9, 1974.

Attorney(s) appearing for the Case

James Smith, for the petitioners. John B. Mostiler, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the taxable years 1969 and 1970 in the amounts of $727.19 and $662.10, respectively.

The sole issue presented for decision is whether the petitioners are entitled to exclude $3,600 from their gross income in each of the years 1969 and 1970 as a scholarship or fellowship grant under section 117.1

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