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ADAMS v. COMMISSIONER

Docket No. 7047-76.

71 T.C. 477 (1978)

JOHN E. ADAMS AND PHYLLIS E. ADAMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 1978.

Attorney(s) appearing for the Case

John E. Adams, pro se.

Jeff P. Ehrlich, for the respondent.

FEATHERSTON, Judge:

The Commissioner determined a deficiency in Federal income tax against petitioners for the taxable year 1973 in the amount of $541. Due to concessions by the parties the issue for decision is whether certain amounts received by John E. Adams during the taxable year 1973 are excludable from gross income as a scholarship or fellowship grant pursuant to the provisions of section 117.1

FINDINGS OF FACT<...

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