Carroll v. Commissioner
United States Tax Court
P, a member of the faculty of U, was a principal investigator on two research projects supported by basic research grants by the National Science Foundation. During 2 months of the summers of 1965 and 1967, P worked full time on such projects and received payments out of the funds so granted equal to his regular rate of compensation during the academic year.
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P, a member of the faculty of U, was a principal investigator on two research projects supported by basic research grants by the National Science Foundation. During 2 months of the summers of 1965 and 1967, P worked full time on such projects and received payments out of the funds so granted equal to his regular rate of compensation during the academic year. Held, such payments received by P do not constitute a scholarship or fellowship grant excludable under sec. 117, I.R.C. 1954.
1Opinion of the Court
Robert W. Carroll and Berenice A. Carroll, Petitioners v. Commissioner of Internal Revenue, Respondent
Carroll v. Commissioner
Docket Nos. 3127-71, 336-72
United States Tax Court
60 T.C. 96; 1973 U.S. Tax Ct. LEXIS 144; 60 T.C. No. 12;
April 23, 1973, Filed
Decisions will be entered for the respondent.
P, a member of the faculty of U, was a principal investigator on two research projects supported by basic research grants by the National Science Foundation. During 2 months of the summers of 1965 and 1967, P worked full time on such projects and received payments out of the funds so granted equal to…
2Cases cited16 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bonn v. CommissionerUnited States Tax Court · 1960
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