Weiner v. Commissioner
United States Tax Court
P was awarded a postdoctoral fellowship grant to perform research. At the same time, P registered for courses in a graduate medical program which would have led to granting of a degree. There were no requirements under the fellowship that P take courses or become a candidate for a degree. Held, the exclusion of the fellowship is limited to $ 300 per month. Sec. 117, I.R.C. 1954.
1Opinion of the Court
Melvin H. Weiner, Petitioner v. Commissioner of Internal Revenue, Respondent
Weiner v. Commissioner
Docket No. 907-73
United States Tax Court
64 T.C. 294; 1975 U.S. Tax Ct. LEXIS 141;
May 27, 1975, Filed
Decision will be entered under Rule 155.
P was awarded a postdoctoral fellowship grant to perform research. At the same time, P registered for courses in a graduate medical program which would have led to granting of a degree. There were no requirements under the fellowship that P take courses or become a candidate for a degree. Held, the exclusion of the fellowship is limited to $ 300 per month.…
2Cases cited8 opinions
- Reese v. CommissionerUnited States Tax Court · 1966
- Bhalla v. CommissionerUnited States Tax Court · 1960
- Steiman v. CommissionerUnited States Tax Court · 1971
- Rosenthal v. CommissionerUnited States Tax Court · 1975
- Jamieson v. CommissionerUnited States Tax Court · 1969
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