Legal Opinion
Rockswold v. United States
District Court, D. Minnesota
Decided June 27, 1979No. Civ. 3-77-305, 3-77-306, 3-77-321PublishedCited by 9 opinions
1Opinion of the Court
DEVITT, Chief Judge.
In these cases, consolidated for trial, plaintiffs seek a refund of taxes paid on “stipends” they received while medical fellows and candidates for advanced medical degrees at the University of Minnesota. Plaintiffs claim the stipends qualify as scholarships under § 117 of the Internal Revenue Code, and thus are excludable from gross income. The government is of a contrary view, maintaining the stipends are taxable income because they represent compensation for services rendered. The case was tried to the court from April 2-5, 1979. For the reasons stated below, this court…
2Cases cited19 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bonn v. CommissionerUnited States Tax Court · 1960
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. Christiansen Melvin A. And Rebecca L. Yarlott, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1980
- Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Yarlott v. Comm'rUnited States Tax Court · 1982
- United States v. Mayo Foundation for Medical Education and ResearchDistrict Court, D. Minnesota · 2003
- Johnson v. United StatesDistrict Court, D. Minnesota · 1981
4 more not listed; retrieve them via the Exa API.