Turem v. Commissioner
United States Tax Court
Petitioner, an employee of the Department of Public Welfare of the City and County of San Francisco, received "maintenance payments" from the California State Department of Social Welfare during 1963 and 1964 while on educational leave and studying at the University of California's school of social welfare. Held, such payments are not excludable from petitioner's gross income as scholarships or fellowship grants. Sec. 117(a), I.R.C. 1954; sec. 1.117-4(c), Income Tax Regs.
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined deficiencies in the income tax of Jerry S. and Jeanne L. Turem for the calendar years 1963 and 1964 in the amounts of $596.04 and $324.43, respectively. The only question for decision is whether amounts received by petitioner, Jerry S. Turem, during 1963 and 1964 are excludable from gross income as scholarships or fellowship grants under section 117, I.R..C. 1954. The facts have been stipulated.
Petitioner, Jerry S. Turem, and his wife, Jeanne L. Turem, filed joint Federal income tax returns for the calendar years 1963 and
1964 with the district…
2Cases cited7 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Evans v. CommissionerUnited States Tax Court · 1960
- Betty Jane Stewart v. United StatesCourt of Appeals for the Sixth Circuit · 1966
2 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Bailey v. CommissionerUnited States Tax Court · 1973
- Fisher v. CommissionerUnited States Tax Court · 1971
- Ehrhart v. CommissionerUnited States Tax Court · 1972
- Burstein v. United StatesUnited States Court of Claims · 1980
38 more not listed; retrieve them via the Exa API.