Legal Opinion
Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 13, 1983No. 82-1827PublishedCited by 15 opinions
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
Dr. Melvin A. Yarlott, Jr., appeals from a decision of the United States Tax Court, 78 T.C. 585, that stipends received during the academic phase of a graduate degree program in surgery are taxable income. 1 Taxpayer argues that stipends received during the academic phase should be considered separately from stipends received during the clinical phase of the program, and that the former should not be taxable because they were paid for studies and not as compensation for services. We affirm.
Taxpayer was enrolled in the University of Minnesota Graduate School…
2Cases cited13 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- 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
- John E. Quast and Nancy K. Quast v. United StatesCourt of Appeals for the Eighth Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- John D. Askew and Nona B. Askew v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
- Mohamed El Deeb and Farida A. Tawfik v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Christman v. CommissionerUnited States Tax Court · 1989
10 more not listed; retrieve them via the Exa API.