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LANNON v. COMMISSIONER

Docket No. 2731-74.

35 T.C.M. 1585 (1976)

T.C. Memo. 1976-346

Richard A. Lannon and Cecilia D. Lannon v. Commissioner.

United States Tax Court.

Filed November 15, 1976.

Attorney(s) appearing for the Case

Cecilia D. Lannon, pro se, 28 Corte Lodato, Pomona, N.Y. Michael R. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $937.13 in petitioners' Federal income tax for 1970. The issues for decision are as follows:

1. Whether payments received by petitioner Richard A. Lannon from Langley Porter Neuropsychiatric Institute in 1970 were compensation for services or a nontaxable scholarship or fellowship grant under section 117(a)(1).1

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