LOGAN v. UNITED STATES

No. 74-1322.

518 F.2d 143 (1975)

Robert LOGAN, Jr., and Barbara D. Logan, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

June 9, 1975.


Attorney(s) appearing for the Case

Fredrick M. Coleman, U. S. Atty., Frank A. Justen, Toledo, Ohio, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D.C., Michael Paup, George G. Wolf, Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for defendant-appellant.

Robert L. Logan, Jr., pro se.

Before EDWARDS and MILLER, Circuit Judges, and McALLISTER, Senior Circuit Judge.


WILLIAM E. MILLER, Circuit Judge.

This is an appeal by the government from a judgment awarding taxpayers, Barbara D. Logan and husband Robert L. Logan, Jr., a refund of $814.71, plus interest, on income taxes paid for the calendar year 1969. The sole issue for decision is whether the amount received by Mrs. Logan from the University of Toledo in the taxable year 1969 for a "graduate assistantship" is excludable from taxpayers' gross income under Section 117 of the...

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