Bhalla v. Commissioner
United States Tax Court
The National Science Foundation made a grant of $ 19,700 to the University of Tennessee to support pure research in the field of nuclear physics. The university, in connection with such grant, gave a graduate research assistantship to petitioner who was a candidate for a Ph. D. degree in physics at said university; and it allowed petitioner for his research work, a stipend of $ 175 per month for a period of 9 months.
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The National Science Foundation made a grant of $ 19,700 to the University of Tennessee to support pure research in the field of nuclear physics. The university, in connection with such grant, gave a graduate research assistantship to petitioner who was a candidate for a Ph. D. degree in physics at said university; and it allowed petitioner for his research work, a stipend of $ 175 per month for a period of 9 months. Equivalent research was required by the university of all candidates for the particular degree for which petitioner was a candidate. Petitioner would have been required to…
1Opinion of the Court
PieRce, Judge:
The respondent determined a deficiency of $220, in the income tax of petitioner for the year 1957.
The sole issue for decision is whether the amount of $1,575 which petitioner received from the University of Temiessee in the taxable year, as a stipend for “a graduate research assistantship,” is excludi-ble from his gross income under section 117 of the 1954 Code.
FINDINGS OF FACT.
Some of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by reference.
Petitioner is a citizen of India, who came to the United…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bonn v. CommissionerUnited States Tax Court · 1960
- Evans v. CommissionerUnited States Tax Court · 1960
- Bachmura v. CommissionerUnited States Tax Court · 1959
- Stone v. CommissionerUnited States Tax Court · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Steiman v. CommissionerUnited States Tax Court · 1971
54 more not listed; retrieve them via the Exa API.