Spiegelman v. Commissioner
United States Tax Court
P applied for, and was awarded, a post-doctoral fellowship grant from Columbia University, which allowed him to pursue independent research. The terms of the fellowship did not require P to perform any services, and they did not otherwise contain a quid pro quo. Held, the fellowship grant is not income derived by P from a trade or business, and he is not subject to self-employment income tax on that amount.
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
By notice of deficiency, respondent determined a deficiency in petitioner’s Federal income tax and an addition to tax under section 6662(a) in the amounts of $1,790 and $358, respectively, for taxable year 1989.
After a concession by respondent,2 the only issue for decision is whether amounts received by…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. WellsSupreme Court of the United States · 1931
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Reese v. CommissionerUnited States Tax Court · 1966
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3Cited by9 opinions
- Estate of McLendon v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- McLaulin v. CommissionerUnited States Tax Court · 2000
- Harris He Wang v. Comm'rUnited States Tax Court · 2014
- Douglas P. McLaulin, Jr. v. CommissionerUnited States Tax Court · 2000
- Harris He Wang v. CommissionerUnited States Tax Court · 2014
4 more not listed; retrieve them via the Exa API.