Wells v. Commissioner
United States Tax Court
Amount paid to petitioner as a participant in Veterans' Administration program in fulfillment of a unversity requirement as to candidates for a Ph. D. degree, held, on the facts, to have been primarily for training and hence excludable from income as a fellowship under sec. 117, I.R.C. 1954.
1Opinion of the Court
OPINION
Oppeb, Jvdge:
The parties are in. disagreement in at least two respects as to whether payments to petitioner by the Veterans’ Administration are, under section 117, I.R.C. 1954, excludable from her income as a fellowship.1 Petitioner contends that we need never reach the pre-1954 test of gift versus compensation, see George Winchester Stone, Jr., 23 T.C. 254 (1954), in view of section 117 (b), which is specific and by its terms 2 applies to petitioner’s situation.
There may be force to this argument. The record is clear that the “payment” in question must, in order to support…
2Cases cited3 opinions
- Bhalla v. CommissionerUnited States Tax Court · 1960
- Bachmura v. CommissionerUnited States Tax Court · 1959
- Stone v. CommissionerUnited States Tax Court · 1954
3Cited by28 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- 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
- Rosenthal v. CommissionerUnited States Tax Court · 1975
- Brubakken v. CommissionerUnited States Tax Court · 1976
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