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FULTON v. COMMISSIONER

Docket No. 7882-77.

38 T.C.M. 1046 (1979)

T.C. Memo. 1979-265

William R. Fulton and Jana J. Fulton v. Commissioner.

United States Tax Court.

Filed July 17, 1979.

Attorney(s) appearing for the Case

William R. Fulton, pro se, 1358 Idylwild Dr., Lincoln, Neb. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $116 and $387 in petitioners' Federal income tax for taxable years 1973 and 1974, respectively. The sole issue for decision is whether petitioners may, under section 117,1 exclude from income payments received as a graduate stipend in an amount greater than that excluded by respondent in his notice of deficiency.

Findings of Fact...

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