MEMORANDUM OPINION
POWELL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 183.
Respondent determined a deficiency in petitioners' 1993 Federal income tax in the amount of $2,213. The sole issue is whether certain amounts received by petitioners qualify for exemption as a qualified scholarship under section 117.
Petitioners resided in Owings Mills...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.