TAYLOR v. COMMISSIONER

Docket No. 11979-78.

43 T.C.M. 949 (1982)

T.C. Memo. 1982-163

Benjamin Taylor, Jr. v. Commissioner.

United States Tax Court.

Filed March 30, 1982.


Attorney(s) appearing for the Case

Benjamin Taylor, Jr., pro se. Warren P. Simonsen, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $2,320 in petitioner's Federal income tax for 1975. Other issues having been resolved by agreement of the parties, the sole issue for decision is whether $3,600 of the $16,716.80 petitioner received as a staff fellow at the National Cancer Institute (NCI) of the National Institutes of Health (NIH) constitutes a fellowship...

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