FARMER v. COMMISSIONER

Docket No. 31498-88.

59 T.C.M. 439 (1990)

T.C. Memo. 1990-199

Frank M. Farmer v. Commissioner.

United States Tax Court.

Filed April 18, 1990.


Attorney(s) appearing for the Case

Jeffrey B. Segal, 450 W. Muhammad Ali Blvd., Louisville, Ky., and Lisa Marie Mattingly, for the petitioner. Jennifer Troutman, for the respondent.


Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

Respondent determined deficiencies of $529 and $930 in petitioner's 1984 and 1985 Federal income taxes, respectively. The issue for our decision is whether petitioner may exclude certain payments received from the University of Louisville from his income as a scholarship or fellowship grant.

Frank M. Farmer (hereinafter "petitioner") is single. He resided in Louisville, Kentucky at...

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