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BEAN v. COMMISSIONER

Docket No. 2811-75.

36 T.C.M. 1094 (1977)

T.C. Memo. 1977-271

James W. and Joyce A. Bean, Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed August 16, 1977.

Attorney(s) appearing for the Case

James W. Bean, pro se, 5549 Laureldale Dr., Kettering, Ohio. J. Michael Adcock, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $342.75 in petitioners' 1971 income tax. The sole issue is whether payments received by James W. Bean, while serving as a resident physican, constitute a scholarship or fellowship grant within the meaning of section 117.1 If so, he may exclude a portion of the payments from income pursuant to section 117(a)(1).

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