Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal Revenue

HILL, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States 1 which was adverse to the petitioners. The sole question presented is whether any part or all of the amount paid to the taxpayer, Joseph D. Woddail, while he was employed as a full-time physician in the Winter Veterans Administration Hospital, Topeka, Kansas, 2 was excludable from gross income as a “fellowship grant” under § 117 of the Internal Revenue Code of 1954, 26 U.S.C. § 117.

On July 1, 1955, Woddail, a licensed medical doctor, entered into the employ of the Hospital at Topeka, Kansas,…