Reese v. Commissioner
United States Tax Court
Petitioner Dorothy L. Reese was a candidate for the degree of master of arts in teaching at Johns Hopkins University in 1960. All candidates for such degree were required to teach for one semester. Dorothy received a partial remission of tuition from Johns Hopkins. She also taught in a public school in Baltimore County, Md., and received payments for her services from the county board of education.
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Petitioner Dorothy L. Reese was a candidate for the degree of master of arts in teaching at Johns Hopkins University in 1960. All candidates for such degree were required to teach for one semester. Dorothy received a partial remission of tuition from Johns Hopkins. She also taught in a public school in Baltimore County, Md., and received payments for her services from the county board of education. She excluded such payments from her gross income, but respondent determined they were includable. Held, the payments are not excludable as a scholarship within the meaning of section 117, I.R.C.…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency in petitioners’ 1960 Federal income tax of $423.52 by including in their gross income $1,900 received by petitioner Dorothy L. Reese from the Board of Education of Baltimore County, Maryland. The sole issue is whether such amount is excludable from gross income under section 117 of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some facts have been stipulated and are incorporated herein by reference and found accordingly.
Petitioners are residents of Baltimore, Md., and filed their 1960 joint Federal income tax return with the district…
2Cases cited16 opinions
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- J. C. Penney Company, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962
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3Cited by159 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
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- Anderson v. CommissionerUnited States Tax Court · 1970
- Eugene E. Hembree, Jr., and Belle D. Hembree v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Weinberg v. CommissionerUnited States Tax Court · 1975
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