Legal Opinion
Quast v. United States
District Court, D. Minnesota
Decided November 22, 1968No. 4-68 Civ. 73PublishedCited by 16 opinions
1Opinion of the Court
NEVILLE, District Judge.
This is a suit for refund of income taxes paid. It is now before the court on plaintiff’s motion for judgment notwithstanding or in the alternative for a new trial. The jury returned a verdict for defendant and thus denied the refund. Plaintiff 1 claims certain moneys received by him in the amount of $4,990 for the first six months of the calendar year 1964 are not includable in gross income because such constituted a scholarship or a fellowship grant. Section 117 of the Internal Revenue Code, 26 U.S.C. § 117, reads in part:
“Scholarships and fellowship grants (a)…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Reese v. CommissionerUnited States Tax Court · 1966
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Betty Jane Stewart v. United StatesCourt of Appeals for the Sixth Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- 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
- Fisher v. CommissionerUnited States Tax Court · 1971
- John E. Quast and Nancy K. Quast v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Adams v. CommissionerUnited States Tax Court · 1978
11 more not listed; retrieve them via the Exa API.