Evans v. Commissioner
United States Tax Court
Monthly stipend payments made by the Department of Mental Health of the State of Tennessee to petitioner while enrolled in the psychiatric nursing program at the University of Tennessee are excluded from gross income as a scholarship under section 117, I.R.C. 1954.
1Opinion of the Court
OPINION.
Dkennen, Judge:
Respondent determined a deficiency in petitioner’s income tax for the year 1956 in the amount of $40.
The only issue is whether certain payments received by petitioner from the Department of Mental Health of the State of Tennessee while enrolled in a psychiatric nursing course at the University of Tennessee are excludible from her gross income as a scholarship or fellowship grant under section 117, I.R.C. 1954.
All of the facts were stipulated and the stipulation of facts, together with the exhibits attached thereto, is adopted as our findings of fact. The facts may be…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bonn v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Philadelphia Transp. Co.Court of Appeals for the Third Circuit · 1949
- Wrobleski v. BinglerDistrict Court, W.D. Pennsylvania · 1958
- Bachmura v. CommissionerUnited States Tax Court · 1959
3Cited by38 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Bhalla v. CommissionerUnited States Tax Court · 1960
- Paul j.ussery and Allean M. Ussery v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Turem v. CommissionerUnited States Tax Court · 1970
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