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ROCKSWOLD v. UNITED STATES

Nos. Civ. 3-77-305, 3-77-306, 3-77-321.

471 F.Supp. 1385 (1979)

Gaylan L. and Mary H. ROCKSWOLD, Plaintiffs, v. UNITED STATES of America, Defendant. Thomas A. and Susan E. CHRISTIANSEN, Plaintiffs, v. UNITED STATES of America, Defendant. Melvin A. and Rebecca L. YARLOTT, Jr., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Division 3.

June 27, 1979.

Attorney(s) appearing for the Case

Ronald Patrick Smith, St. Paul, Minn., for plaintiffs.

Max H. Lauten, Dept. of Justice, Washington, D.C., for government.

DEVITT, Chief Judge.

In these cases, consolidated for trial, plaintiffs seek a refund of taxes paid on "stipends" they received while medical fellows and candidates for advanced medical degrees at the University of Minnesota. Plaintiffs claim the stipends qualify as scholarships under § 117 of the Internal Revenue Code, and thus are excludable from gross income. The government is of a contrary view, maintaining the...

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