PHILLIPS v. COMMISSIONER

Docket No. 8264-74.

35 T.C.M. 293 (1976)

T.C. Memo. 1976-67

Thomas Wilson Phillips v. Commissioner.

United States Tax Court.

Filed March 8, 1976.


Attorney(s) appearing for the Case

Thomas Wilson Phillips, pro se, 25 Prescott St., Atlanta, Ga. Albert L. Sandlin, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income taxes for the years 1971 and 1972 in the amounts of $721.33 and $770.53, respectively.

The only issue is whether petitioner is entitled to exclude $3,600 of the income he received as a resident in a hospital operated by the University of Florida School of Medicine in Gainesville, Fla., in each of the years involved as a scholarship or...

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