Legal Opinion
Johnson v. United States
District Court, D. Minnesota
Decided February 3, 1981No. Civ. 3-79-273PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM & ORDER
DEVITT, Chief Judge.
This is an action for a federal income tax refund in the amount of $2,651.84 for the calendar year 1974. During 1974 plaintiff Frederick W. Johnson was a Ph.D. candidate in surgery in the Graduate Program in Health Sciences at the University of Minnesota. 1 Plaintiff received a stipend from the University of Minnesota during 1974 in the amount of $11,908.42. He excluded this amount from his gross income pursuant to 1. R.C. § 117 in filing his 1974 return.
The District Director of Internal Revenue for the District of Illinois issued a Notice of Deficiency…
2Cases cited8 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Burstein v. United StatesUnited States Court of Claims · 1980
- Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. Christiansen Melvin A. And Rebecca L. Yarlott, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1980
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3Cited by5 opinions
- Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Yarlott v. Comm'rUnited States Tax Court · 1982
- El Deeb v. CommissionerUnited States Tax Court · 1984
- Gomes v. CommissionerUnited States Tax Court · 1983
- Yarlott v. Comm'rUnited States Tax Court · 1982