Legal Opinion
Eugene E. Hembree, Jr., and Belle D. Hembree v. United States
Court of Appeals for the Fourth Circuit
Decided August 3, 1972No. 71-2152PublishedCited by 61 opinions
1Opinion of the Court
FIELD, Circuit Judge:
The issue presented on this appeal is whether certain payments received by Eugene E. Hembree, Jr. 1 during his in ternship and a portion of his residency at the Medical College of South Carolina were excludable from gross income as a fellowship within the meaning of section 117 of the Internal Revenue Code of 1954. 2 The district court determined that such amounts received constituted a fellowship grant and ordered a refund of federal income taxes and interest.
Dr. Hembree, in June, 1966, received a Doctor of Medicine degree from the Medical College of South Carolina, now…
2Cases cited9 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- John E. Quast and Nancy K. Quast v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Wertzberger v. United StatesDistrict Court, W.D. Missouri · 1970
- Dr. John J. Wertzberger and Jacquelyn Wertzberger v. United StatesCourt of Appeals for the Eighth Circuit · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- 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
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
- State of Minnesota v. Kenneth S. Apfel, Commissioner of Social Security Social Security AdministrationCourt of Appeals for the Eighth Circuit · 1998
56 more not listed; retrieve them via the Exa API.