PER CURIAM.
James Duffey appeals, pro se, from a decision of the United States Tax Court that certain funds paid to him by the University of Minnesota were not excludable income under section 117 of the Internal Revenue Code. 26 U.S.C. § 117. Duffey excluded $4,565 from his 1976 federal income tax return as a non-taxable fellowship grant. The Internal Revenue Service disallowed the deduction and assessed a deficiency against Duffey for that year. In a proceeding...
Let's get started
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.
