Bieberdorf v. Commissioner
United States Tax Court
The petitioner received stipends from the Southwestern Medical School during a period of training in the academic medicine field. There were no requirements that the petitioner perform present or future services or research for the benefit of the grantor, other than as incidental to the furtherance of the petitioner's individual education and training. Held, the stipends are excludable as scholarship or fellowship grants. Sec. 117(a), I.R.C. 1954.
1Opinion of the Court
Wiles, Judge:
Respondent determined deficiencies in petitioners’ income tax for the years 1968 and 1969 in the amounts of $278.12 and $718.62, respectively. The issue is whether the petitioner is entitled to exclude $1,500 from his gross income in 1968 and $3,600 from his gross income in 1969 as fellowship or scholarship grants under section 1171 while he was engaged in a training program at the University of Texas Southwestern Medical School (hereinafter called Southwestern).
findings oe fact
Some of the facts have been stipulated and are found accordingly.
Petitioners Frederick A. Bieberdorf…
2Cases cited11 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- 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
- MacDonald v. CommissionerUnited States Tax Court · 1969
- Bachmura v. CommissionerUnited States Tax Court · 1959
- Wells v. CommissionerUnited States Tax Court · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Bailey v. CommissionerUnited States Tax Court · 1973
- Dietz v. CommissionerUnited States Tax Court · 1974
- Brubakken v. CommissionerUnited States Tax Court · 1976
- Meehan v. CommissionerUnited States Tax Court · 1976
- Burstein v. United StatesUnited States Court of Claims · 1980
25 more not listed; retrieve them via the Exa API.