Bonn v. Commissioner
United States Tax Court
Petitioner, a graduate physician, was accepted as a fellow in the school of psychiatry operated by the Menninger Foundation, and was appointed by the Veterans' Administration to a residency in psychiatry at one of the latter organization's hospitals, where she performed valuable professional services. During 1954, and while a resident at the hospital, she received $ 2,959.11 directly from the Veterans' Administration.
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Petitioner, a graduate physician, was accepted as a fellow in the school of psychiatry operated by the Menninger Foundation, and was appointed by the Veterans' Administration to a residency in psychiatry at one of the latter organization's hospitals, where she performed valuable professional services. During 1954, and while a resident at the hospital, she received $ 2,959.11 directly from the Veterans' Administration. The primary purpose of the hospital was the care and treatment of patients, and its standards for admission of patients were based on veteran status and need of treatment. Held,…
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency in petitioner’s 1954 income tax in the amount of $415. The sole issue is whether the amount of $2,959.11 received by petitioner in 1954 from the Veterans’ Administration is excludible from income under section 117 of the Internal Revenue Code of 1954.1
FINDINGS OF FACT.
The stipulated facts are so found.
Petitioner is an individual residing in Topeka, Kansas. Her original and an amended income tax return for the calendar year 1954 were filed on the cash basis with the director of internal revenue for the district of Kansas.
In her original…
2Cases cited3 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Wrobleski v. BinglerDistrict Court, W.D. Pennsylvania · 1958
- Stone v. CommissionerUnited States Tax Court · 1954
3Cited by68 opinions
- 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
- Anderson v. CommissionerUnited States Tax Court · 1970
- Bhalla v. CommissionerUnited States Tax Court · 1960
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