LANGE v. COMMISSIONER

Docket No. 9465-78.

41 T.C.M. 1421 (1981)

T.C. Memo. 1981-217

Kenneth T. Lange v. Commissioner.

United States Tax Court.

Filed May 4, 1981.


Attorney(s) appearing for the Case

Kenneth T. Lange, pro se. Theodore F. Brill, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $308 deficiency in petitioner's 1975 income tax. The issue for decision is whether payments made by Antioch College constitute a scholarship within the meaning of section 117.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

At the time he filed his petition, petitioner resided in Miami, Florida...

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