ZIMMERMAN v. COMMISSIONER

Docket No. 2204-82.

47 T.C.M. 1617 (1984)

T.C. Memo. 1984-207

Patrick G. Zimmerman, Petitioner v. Commissioner.

United States Tax Court.

Filed April 24, 1984.


Attorney(s) appearing for the Case

Jon M. Hopeman, Kathryn J. Sedo, James P. Johnson and Erich Koch, for the petitioner. Dale L. Newland, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioner's Federal income taxes for tax year ended December 31, 1979, in the amount of $391. The sole issue for decision herein is whether petitioner may exclude from his gross income pursuant to section 117,1 certain payments received by him while he was a candidate for a doctoral degree and was serving as a teaching associate...

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