GRAMS v. COMMISSIONER

Docket No. 2378-79.

41 T.C.M. 448 (1980)

T.C. Memo. 1980-528

Dorothy L. Grams v. Commissioner.

United States Tax Court.

Filed November 26, 1980.


Attorney(s) appearing for the Case

Dorothy L. Grams, pro se. Benjamin A. De Luna, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

This case was submitted on fully stipulated facts and exhibits which are accepted and made basic herein.

The Commissioner determined a deficiency against petitioner based on the Commissioner's determination that a distribution from a Scholarship Plan by petitioner's employer which resulted in a benefit to petitioner's daughter should have been included in petitioner's taxable income. This resulted in a deficiency...

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