Weinberg v. Commissioner
United States Tax Court
P performed services as an intern and resident at three hospitals. He received monthly payments from the hospital where he was working at the time. He was required to remain at the hospital at meal times and was given a monthly cash meal allowance, which he used to purchase meals at the hospital cafeteria.
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P performed services as an intern and resident at three hospitals. He received monthly payments from the hospital where he was working at the time. He was required to remain at the hospital at meal times and was given a monthly cash meal allowance, which he used to purchase meals at the hospital cafeteria. Held, such payments do not constitute a scholarship or fellowship grant excludable under sec. 117, I.R.C. 1954; held, further, the cash allowance for food was compensation and not excludable under sec. 119, I.R.C. 1954.
1Opinion of the Court
Simpson, Judge:
The Commissioner determined the following deficiencies in the petitioners’ Federal income taxes:
Year Petitioner Amount
1968 Steven Michael Weinberg_ $2,376.51
1969 Steven Michael Weinberg_ 417.78
1969 Courtney Plummer Weinberg_ 417.78
The issues to be decided are: (1) Whether any of the amounts paid to the petitioner Steven Michael Weinberg in 1968 and 1969 by several hospitals in which he served as an intern and resident was excludable from gross income as a scholarship or fellowship grant under section 117 of the Internal Revenue Code of 1954;1 and (2) whether additional cash…
2Cases cited34 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
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
29 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Brubakken v. CommissionerUnited States Tax Court · 1976
- Adams v. CommissionerUnited States Tax Court · 1978
- Burstein v. United StatesUnited States Court of Claims · 1980
- Yarlott v. Comm'rUnited States Tax Court · 1982
- Palmer F. Meek and Martha A. Meek, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1979
56 more not listed; retrieve them via the Exa API.