Willie v. Commissioner
United States Tax Court
During 1967 petitioner was employed as an instructor by the Biloxi Municipal Separate School District, which was undergoing a process of desegregation of its public schools. To alleviate the problems incident to such desegregation, the latter instituted an inservice program for the training of teachers. The program provided the teachers and the board of education, inter alia, with techniques of discipline, instructional materials, and methods of teaching and grading.
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During 1967 petitioner was employed as an instructor by the Biloxi Municipal Separate School District, which was undergoing a process of desegregation of its public schools. To alleviate the problems incident to such desegregation, the latter instituted an inservice program for the training of teachers. The program provided the teachers and the board of education, inter alia, with techniques of discipline, instructional materials, and methods of teaching and grading. Petitioner, as well as 300 other participants in the program, attended seminars and conferences held at times other than…
1Opinion of the Court
Withey, Judge:
Bespondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1967 in the amount of $105.
The only issue for decision is whether the amount received by petitioner during 1967 for participation in the Biloxi Municipal Separate School District inservice program constituted a scholarship or fellowship grant excludable from his gross income under section 117 of the 1954 Code.1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found and incorporated herein by this reference.
Ko'bert W. Willie, hereinafter sometimes called petitioner, is an…
2Cases cited17 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
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bailey v. CommissionerUnited States Tax Court · 1973
- Brubakken v. CommissionerUnited States Tax Court · 1976
- Bieberdorf v. CommissionerUnited States Tax Court · 1973
- Ehrhart v. CommissionerUnited States Tax Court · 1972
- Lawrence A. Ehrhart v. Commissioner of Internal Revenue, Thomas P. Tierney v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1973
14 more not listed; retrieve them via the Exa API.