FIELD v. C. I. R.

No. 81-2156.

680 F.2d 510 (1982)

Steven and Faith FIELD, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 11, 1982.


Attorney(s) appearing for the Case

Karen Stone Kaplan, Law Student, Thomas F. Geraghty, Chicago, Ill., for petitioners-appellants.

Jo-Ann Horn, John F. Murray, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before STEWART, Justice (Retired), PELL, Circuit Judge, and SPRECHER, Circuit Judge.


STEWART, Justice (Retired).

The sole issue presented in this appeal is whether stipends received by a physician enrolled in a graduate hospital residency program are excludable from gross income as a "fellowship grant" or "scholarship" within the meaning of § 117 of the Internal Revenue Code of 1954. The Tax Court held that the stipends at issue in this case were not excludable under § 117. While the question is one of first impression in this Circuit, the...

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