Olick v. Commissioner
United States Tax Court
Petitioner-husband, a Native Alaskan, was engaged in the Alaska Rural Teacher Training Corps program, which involved classroom instruction and extensive practice teaching as a teacher's aide in native villages.
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Petitioner-husband, a Native Alaskan, was engaged in the Alaska Rural Teacher Training Corps program, which involved classroom instruction and extensive practice teaching as a teacher's aide in native villages. Held, the stipend he received under this program, on the facts, was excludable from petitioners' gross income as a scholarship under sec. 117, since the primary purpose of the practice teaching was to train petitioner-husband rather than to obtain his classroom assistance.
1Opinion of the Court
Max D. Olick and Hilda Olick, Petitioners v. Commissioner of Internal Revenue, Respondent
Olick v. Commissioner
Docket No. 4017-77
United States Tax Court
73 T.C. 479; 1979 U.S. Tax Ct. LEXIS 7;
December 17, 1979, Filed
Decision will be entered for the petitioners.
Petitioner-husband, a Native Alaskan, was engaged in the Alaska Rural Teacher Training Corps program, which involved classroom instruction and extensive practice teaching as a teacher's aide in native villages. Held, the stipend he received under this program, on the facts, was excludable from petitioners' gross income as a scholarship…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Sharon v. CommissionerUnited States Tax Court · 1976
- Reese v. CommissionerUnited States Tax Court · 1966
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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