FERRERO v. COMMISSIONER

Docket No. 5763-72.

35 T.C.M. 388 (1976)

T.C. Memo. 1976-90

James J. Ferrero v. Commissioner.

United States Tax Court.

Filed March 23, 1976.


Attorney(s) appearing for the Case

James J. Ferrero, pro se, 403 Fantasia, San Antonio, Tex. Johnny B. Mostiler, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in the amounts of $1,818.32, $2,107.85, and $1,394.08 in petitioner's Federal income taxes for 1967, 1968, and 1969, respectively. The sole issue is whether certain payments received by petitioner qualified as a scholarship or fellowship grant excludable from gross income under section 117.1

Findings of Fact

Petitioner...

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