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CASS v. COMMISSIONER

Docket No. 26510-82.

86 T.C. 1275 (1986)

DAVID CASS AND JANICE V. CASS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 23, 1986.

Attorney(s) appearing for the Case

Jonathan D. Sokoloff and Daniel E. Farmer, for the petitioners.

Joellyn R. Cattell, for the respondent.

JACOBS, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1979 in the amount of $20,090. Several issues were settled prior to trial; the issues remaining for decision are (1) whether a stipend petitioner David Cass received during 1979 from the California Institute of Technology was an award subject to the provisions of section 74,1 or a fellowship grant subject to the provisions of section 117; and...

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