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YARLOTT v. C.I.R.

No. 82-1827.

717 F.2d 439 (1983)

Melvin A. YARLOTT, Jr. and Rebecca L. Yarlott, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 13, 1983.

Attorney(s) appearing for the Case

Ronald Patrick Smith, Saint Paul, Minn., Faegre & Benson, Jack D. Gage, John S. Jagiela, Minneapolis, Minn., for appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Jo-Ann Horn, Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ROSS, JOHN R. GIBSON, Circuit Judges, and ROBERTS, District Judge.

JOHN R. GIBSON, Circuit Judge.

Dr. Melvin A. Yarlott, Jr., appeals from a decision of the United States Tax Court, 78 T.C. 585, that stipends received during the academic phase of a graduate degree program in surgery are taxable income.1 Taxpayer argues that stipends received during the academic phase should be considered separately from stipends received during the clinical phase of the program, and that...

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