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SEBBERSON v. C.I.R.

No. 85-1169.

781 F.2d 1034 (1986)

David SEBBERSON and Patti A. Sebberson, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 16, 1986.

Attorney(s) appearing for the Case

James D. McCarthy, Jr., Severona Park, Md., of brief, for appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen. (Michael L. Paup, Ann Belanger Durney, Washington D.C., Steven W. Parks on brief), for appellee.

Before WIDENER and ERVIN, Circuit Judges, and McMILLAN, District Judge for the Western District of North Carolina, sitting by designation.

McMILLAN, District Judge:

David and Patti Sebberson appeal from a decision of the United States Tax Court (Tannenwald, Chief Judge) that certain funds paid to them by the University of Maryland were not excludable income under section 117 of the Internal Revenue Code. 26 U.S.C. § 117. They excluded from their joint 1978 federal income tax return, as non-taxable scholarships, portions of the stipends paid to them as teaching assistants in the English Department...

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