Legal Opinion
Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. Christiansen Melvin A. And Rebecca L. Yarlott, Jr. v. United States
Court of Appeals for the Eighth Circuit
Decided April 8, 1980No. 79-1631PublishedCited by 18 opinions
1Opinion of the Court
LAY, Chief Judge.
Doctors Gaylan L. Rockswold, Thomas E. Christiansen and Melvin A. Yarlott claim certain grant monies given by the University of Minnesota are excludable from their gross income pursuant to 26 U.S.C. § 117. 1 The district court, the Honorable Edward J. Devitt, Chief Judge, presiding, held that the grants were not scholarships or fellowship grants and therefore were not excludable from gross income. Rockswold v. United States, 471 F.Supp. 1385 (D.Minn.1979).
Taxpayers Rockswold, Yarlott, and Chris-tiansen received payments while enrolled in advanced graduate degree programs in…
2Cases cited22 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
17 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
- State of Minnesota v. Kenneth S. Apfel, Commissioner of Social Security Social Security AdministrationCourt of Appeals for the Eighth Circuit · 1998
- 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
- Mizell v. United StatesCourt of Appeals for the Eighth Circuit · 1981
13 more not listed; retrieve them via the Exa API.