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HALES v. COMMISSIONER

Docket No. 1513-77.

37 T.C.M. 946 (1978)

T.C. Memo. 1978-221

Stephen W. and Gayle G. Hales v. Commissioner.

United States Tax Court.

Filed June 12, 1978.

Attorney(s) appearing for the Case

Stephen W. Hales, pro se, 210 State St., New Orleans, La. Alice Gresham, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $129.59 in petitioners' Federal income tax for the year 1973. The only issue for decision is whether petitioner Stephen W. Hales 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 pediatric resident at the Good Samaritan Hospital...

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