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KAMMERER v. COMMISSIONER

Docket No. 7341-72.

35 T.C.M. 30 (1976)

T.C. Memo. 1976-11

William S. Kammerer and Sonia L. Kammerer v. Commissioner.

United States Tax Court.

Filed January 19, 1976.

Attorney(s) appearing for the Case

William S. Kammerer, pro se, Centro Panamericano de Zoonosis, Casilla de Correo 23, Ramos Mejia, Buenos Aires, Argentina. Gerald V. May, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $330.14 in petitioners' income tax for the taxable year 1969. Two questions are presented for our consideration: (1) Did the stipend received by petitioner William S. Kammerer during the year 1969 constitute a fellowship within the meaning of section 117, I.R.C. 1954,1 and thereby entitle petitioners to exclude $3,600 of said stipend...

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