EL DEEB v. C.I.R.

No. 84-1977.

766 F.2d 381 (1985)

Mohamed EL DEEB and Farida A. Tawfik, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 2, 1985.


Attorney(s) appearing for the Case

Geoffrey C. Lyon, Minneapolis, Minn., for appellants.

Teresa McLaughlin, Washington, D.C., for appellee.

Before LAY, Chief Judge, ARNOLD, Circuit Judge, and REGAN, Senior District Judge.


REGAN, District Judge.

Mohammed El Deeb and Farida A. Tawfik appeal from a decision of the United States Tax Court1 that certain payments received by El Deeb while he was a candidate for a Master of Science in Dentistry Degree at the University of Minnesota were taxable income and were not excludable from income under 26 U.S.C. § 117(a) as scholarships or fellowship grants.2 We affirm.

El Deeb...

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