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CHEN v. COMMISSIONER

Docket No. 2071-78.

39 T.C.M. 273 (1979)

T.C. Memo. 1979-407

Peter C. Chen and Natalia L. Chen v. Commissioner.

United States Tax Court.

Filed September 26, 1979.

Attorney(s) appearing for the Case

Peter C. Chen, pro se, 15221 Normandie Ave., Irvine, Calif. Jerrome Duncan, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $2,906 in petitioners' 1974 Federal income tax. The sole issue for decision is whether a $13,000 National Institute of Health grant received by petitioner Peter C. Chen during the taxable year 1974 is excludible from his gross income under section 117.1

Findings of Fact

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