FINDLER v. COMMISSIONER

Docket No. 6363-75.

35 T.C.M. 1602 (1976)

T.C. Memo. 1976-352

Nicholas Victor Findler and Catherine Findler v. Commissioner.

United States Tax Court.

Filed November 22, 1976.


Attorney(s) appearing for the Case

Nicholas Victor Findler, pro se, 583 Kings Highway, Snyder, N.Y. David R. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1972 in the amount of $378.88.

The issue for decision is whether amounts received by petitioner Nicholas Victor Findler from the Research Foundation of the State University of New York from funds provided under a National Science Foundation grant constituted a scholarship or fellowship grant within the meaning...

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