Rosenthal v. Commissioner
United States Tax Court
Petitioners, residents in surgery, received payments from Wood Veterans Administration Hospital and Milwaukee County General Hospital during their residencies. Petitioners were also candidates for the degree of master of science in surgery granted by Marquette University Graduate School during this period. The payments represented compensation for present employment services that were subject to direction or supervision of the grantors.
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Petitioners, residents in surgery, received payments from Wood Veterans Administration Hospital and Milwaukee County General Hospital during their residencies. Petitioners were also candidates for the degree of master of science in surgery granted by Marquette University Graduate School during this period. The payments represented compensation for present employment services that were subject to direction or supervision of the grantors. Held, the payments are not excludable scholarships or fellowship grants. Sec. 117(a), I.R.C. 1954.
1Opinion of the Court
Wiles, Judge:
Respondent determined deficiencies in petitioners’ income tax as follows:
Petitioners Docket No. Year Amount
Sheldon A. E. and Dorothy L. Rosenthal_ 3257-73 1969 $2,888.87
Jon R. and Linda Hillegas_ 3258-73 1969 1,925.54
William R. and Juanita F. McGregor_ 3298-73 1969 1,805.64
William R. and Juanita F. McGregor_ 3894-73 1970 1,788.92
The cases were consolidated for trial. The issue is whether petitioners may exclude from their gross incomes as fellowship or scholarship grants under section 1172 amounts received as residents in surgery at Wood Veterans Administration Hospital and…
2Cases cited9 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- 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
- Anderson v. CommissionerUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Adams v. CommissionerUnited States Tax Court · 1978
- 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
- Yarlott v. Comm'rUnited States Tax Court · 1982
- Rockswold v. United StatesDistrict Court, D. Minnesota · 1979
38 more not listed; retrieve them via the Exa API.