Lowell D. Ward and Suzanne M. Ward v. Commissioner of Internal Revenue

Taxpayer Lowell D. Ward 1 petitioned the Tax Court for a redetermination of an alleged deficiency in payment of income taxes for the calendar years 1964, 1965, and 1966. The Tax Court rejected his petition and sustained the Commissioner’s initial determination of a deficiency. Lowell D. Ward v. Commissioner of Internal Revenue, 55 T.C. 308 (1970). Taxpayer prosecutes this appeal and presents the single question of whether payments which he received during the years in question from the Minnesota Department of Public Welfare under an employee-education program, constituted taxable income…