Adams v. Commissioner
United States Tax Court
Petitioner, one of four interns in a 125-patient nonprofit osteopathic hospital having 100 staff physicians, during the first 6 months of 1973, received a stipend of $ 875 and a housing allowance of $ 150 per month.
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Petitioner, one of four interns in a 125-patient nonprofit osteopathic hospital having 100 staff physicians, during the first 6 months of 1973, received a stipend of $ 875 and a housing allowance of $ 150 per month. By a written contract, petitioner agreed to perform the duties assigned to him by the hospital, maintain standards of professional competence as determined by the hospital, and to refrain during his internship from engaging in any outside activities of a professional nature or any nonprofessional activities which would interfere with his effective performance of the contract.…
1DissentGoffe, J.
I would conclude from the record made before me in this case that $300 of the stipend received by petitioner each month qualifies for exclusion from income under section 117(a)(1).
We, and other courts, have uniformly held that the analysis of whether a stipend qualifies for exclusion is based upon all of the evidence presented; e.g., Phillips v. Commissioner, 57 T.C. 420, 427 (1971). As we stated in Bailey v. Commissioner, 60 T.C. 447, 452 (1973), “the purpose of the hospital in making the grant is, in large part, suggested by the nature of the activities carried on by petitioner.” The…
2Cases cited15 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- 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
- Bailey v. CommissionerUnited States Tax Court · 1973
- Schooler v. CommissionerUnited States Tax Court · 1977
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