BRETZ v. COMMISSIONER

Docket No. 1594-76.

37 T.C.M. 278 (1978)

T.C. Memo. 1978-54

Robert David Bretz and Sara Jo Bretz v. Commissioner.

United States Tax Court.

Filed February 13, 1978.


Attorney(s) appearing for the Case

Robert D. Bretz and Sara Jo Bretz, pro se. Steven L. Wood, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,002 in petitioners' Federal income tax for the year 1973.

Concessions have been made by both parties. The only issue for decision is whether petitioner Robert D. Bretz is entitled to exclude from gross income as a scholarship or fellowship grant under section 1171 the amount of $1,800 he received in 1973 while serving as a...

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