RISTROPH v. COMMISSIONER

Docket No. 17680-79.

42 T.C.M. 1075 (1981)

T.C. Memo. 1981-509

Robert Michael Ristroph and Marie Gibbens Ristroph v. Commissioner.

United States Tax Court.

Filed September 14, 1981.


Attorney(s) appearing for the Case

Marie Gibbens Ristroph, Houston, Tex., pro se. Carmen J. Santamaria, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined an $898.24 deficiency in petitioners' 1977 income tax return. The sole issue for decision is whether certain payments received by Robert M. Ristroph while participating in the surgery residency program at the Baylor College of Medicine qualified as scholarship or fellowship grants excludible from gross income.

Findings of Fact

Some of the facts have been stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases