Chang v. United States

In this suit, plaintiff Do Ren Chang,1 pro se, asks a refund of $801, the amount of taxes purportedly overpaid for the years 1974 and 1975. He seeks under Section 117 to exclude from income $6000 ($3600 for 1974 and $2400 for 1975) of the amounts he received from the University of North Carolina pursuant to a National Science Foundation grant. The Government moves for summary judgment;2 without oral argument, we grant the motion.

During the period from 1969 to 1974 and the first eight months of 1975, plaintiff worked as a research associate in the Chemistry Department of the University of…