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ROCKSWOLD v. UNITED STATES

No. 79-1631.

620 F.2d 166 (1980)

Gaylan L. and Mary H. ROCKSWOLD; Thomas A. and Susan E. Christiansen; Melvin A. and Rebecca L. Yarlott, Jr., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 8, 1980.

Attorney(s) appearing for the Case

Erwin M. Goldstein, Faegre & Benson, Minneapolis, Minn., argued, Lawrence C. Brown and John S. Jagiela, Minneapolis, Minn., and Ronald Patrick Smith, St. Paul, Minn., on brief, for appellants.

R. Russell Mather, Atty., Appellate Section, Dept. of Justice, Washington, D. C., argued, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Ann Belanger Durney and Thorwald H. Anderson, Jr., U. S. Atty., Minneapolis, Minn., on brief, for appellee.

Before LAY, Chief Judge, STEPHENSON, Circuit Judge, and THOMAS, Senior District Judge.

LAY, Chief Judge.

Doctors Gaylan L. Rockswold, Thomas E. Christiansen and Melvin A. Yarlott claim certain grant monies given by the University of Minnesota are excludable from their gross income pursuant to 26 U.S.C. § 117.1 The district court, the Honorable Edward J. Devitt, Chief Judge, presiding, held that the grants were not scholarships or fellowship grants and therefore were not excludable from gross income. Rockswold v....

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