ALLEN v. COMMISSIONER

Docket No. 24111-81.

46 T.C.M. 574 (1983)

T.C. Memo. 1983-374

Alfred George Allen III v. Commissioner.

United States Tax Court.

Filed June 23, 1983.


Attorney(s) appearing for the Case

Alfred G. Allen III, pro se, Houston, Tex. Sheri Wilcox, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency of $617 in petitioner's Federal income tax for 1978. The sole issue for decision is whether amounts received by petitioner under the Gulf Tuition Assistance Program are scholarships or fellowship grants and thus excludable from income under section 117.1

Findings of Fact

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