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BURSTEIN v. UNITED STATES

No. 402-76.

622 F.2d 529 (1980)

Jerome BURSTEIN and Rochelle Burstein v. The UNITED STATES.

United States Court of Claims.

May 14, 1980.

Attorney(s) appearing for the Case

Thomas Smidt, II, Albuquerque, N. M., attorney of record, for plaintiff; Smidt & Tucker, P. C., Albuquerque, N. M., of counsel.

William C. Rapp, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Washington, D. C., of counsel.

Before KASHIWA, KUNZIG and BENNETT, Judges.

OPINION

KASHIWA, Judge:

This case is before us on defendant's requested review of the report of Trial Judge David Schwartz, which found that the plaintiffs are entitled to an exclusion under I.R.C. § 1171 for fellowship amounts received while in medical residency programs during 1973. For reasons which will be discussed below, after consideration of the briefs and oral argument, we reject the recommended decision and hold...

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