Allen v. Commissioner
United States Tax Court
Held, payments to P under the Gulf Tuition Assistance Program are not excludable from income under sec. 117, I.R.C. 1954.
1Opinion of the Court
ALFRED GEORGE ALLEN III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket No. 24111-81.
United States Tax Court
T.C. Memo 1983-374; 1983 Tax Ct. Memo LEXIS 412; 46 T.C.M. (CCH) 574; T.C.M. (RIA) 83374;
June 23, 1983.
Held, payments to P under the Gulf Tuition Assistance Program are not excludable from income under sec. 117, I.R.C. 1954.
Alfred G. Allen III, pro se.
Sheri Wilcox, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined a deficiency of $617 in petitioner's Federal income tax for 1978. The sole issue…
2Cases cited8 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Turem v. CommissionerUnited States Tax Court · 1970
- MacDonald v. CommissionerUnited States Tax Court · 1969
- Ehrhart v. CommissionerUnited States Tax Court · 1972
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