Kammerer v. Commissioner
United States Tax Court
Held, no part of a stipend received by petitioner as resident at Medical Center Hospital of Vermont qualified as an amount received as a fellowship, excludable under sec. 117, I.R.C. 1954. Held,further, petitioner is not entitled to deduct the cost of his meals purchased at the hospital while on emergency duty.
1Opinion of the Court
WILLIAM S. KAMMERER and SONIA L. KAMMERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kammerer v. Commissioner
Docket No. 7341-72.
United States Tax Court
T.C. Memo 1976-11; 1976 Tax Ct. Memo LEXIS 391; 35 T.C.M. (CCH) 30; T.C.M. (RIA) 760011;
January 19, 1976, Filed
Held, no part of a stipend received by petitioner as resident at Medical Center Hospital of Vermont qualified as an amount received as a fellowship, excludable under sec. 117, I.R.C. 1954. Held,further, petitioner is not entitled to deduct the cost of his meals purchased at the hospital while on emergency duty.
William…
2Cases cited22 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Kroll v. CommissionerUnited States Tax Court · 1968
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Drill v. CommissionerUnited States Tax Court · 1947
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3Cited by4 opinions
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Karl W. Christey and Kathleen Christey on Behalf of All Others Similarly Situated v. United States of America, Steven L. Pillsbury and Holly L. Pillsbury on Behalf of All Others Similarly Situated v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Qureshi v. CommissionerUnited States Tax Court · 1978