Legal Opinion
Robert Logan, Jr., and Barbara D. Logan v. United States
Court of Appeals for the Sixth Circuit
Decided June 9, 1975No. 74-1322PublishedCited by 11 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
This is an appeal by the government from a judgment awarding taxpayers, Barbara D. Logan and husband Robert L. Logan, Jr., a refund of $814.71, plus interest, on income taxes paid for the calendar year 1969. The sole issue for decision is whether the amount received by Mrs. Logan from the University of Toledo in the taxable year 1969 for a “graduate assistantship” is excludable from taxpayers’ gross income under Section 117 of the Internal Revenue Code.
Throughout the calendar year 1969 Mrs. Logan was enrolled as a full-time graduate student in the English…
2Cases cited7 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Steiman v. CommissionerUnited States Tax Court · 1971
- Betty Jane Stewart v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Robert N. Worthington and Svaja v. Worthington v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Meehan v. CommissionerUnited States Tax Court · 1976
- Olick v. CommissionerUnited States Tax Court · 1979
- Palmer F. Meek and Martha A. Meek, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Kendrick v. BowenDistrict Court, District of Columbia · 1987
- Michael Cooney, M.D. And Karen Cooney v. The United States of AmericaCourt of Appeals for the Sixth Circuit · 1980
6 more not listed; retrieve them via the Exa API.