FRANCK v. COMMISSIONER

Docket No. 10303-78.

41 T.C.M. 110 (1980)

T.C. Memo. 1980-442

Roger D. Franck and Janet N. Franck v. Commissioner.

United States Tax Court.

Filed September 30, 1980.


Attorney(s) appearing for the Case

James L. Fogle, One Mercantile Center, St. Louis, Mo., for the petitioners. Michael J. Cooper, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1975 in the amount of $1,130.65. One of the issues raised by the pleadings has been conceded by petitioner, leaving for our decision only whether the amount of $5,200.94 received by Roger D. Franck from Lutheran Medical Center in 1975 is excludable from petitioners' gross income as a scholarship or fellowship grant under...

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