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MARSH v. COMMISSIONER

Docket No. 4562-79.

40 T.C.M. 1242 (1980)

T.C. Memo. 1980-387

Frederick E. Marsh v. Commissioner.

United States Tax Court.

Filed September 16, 1980.

Attorney(s) appearing for the Case

Frederick E. Marsh, pro se. Charles L. Eppright, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 1975 and 1976 in the respective amounts of $677 and $155.1 The only issue for decision is whether a stipend received by petitioner during 1975 was a scholarship or fellowship grant, so as to be excludable from gross income to the extent of $3,600 under section 117.2

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