Meehan v. Commissioner
United States Tax Court
Petitioner was candidate for a doctor of education degree in industrial arts education with a specialty in teacher education at Pennsylvania State University. Petitioner applied for and was granted graduate assistantships in the Industrial Arts Education Department which required him to assist his adviser in revising the curriculum for a class in the department, and to teach and advise undergraduate students, for which he received a stipend from the university.
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Petitioner was candidate for a doctor of education degree in industrial arts education with a specialty in teacher education at Pennsylvania State University. Petitioner applied for and was granted graduate assistantships in the Industrial Arts Education Department which required him to assist his adviser in revising the curriculum for a class in the department, and to teach and advise undergraduate students, for which he received a stipend from the university. Degree candidates were not required to perform these functions in order to obtain a degree. Held, the stipend received by petitioner…
1Opinion of the Court
Drennen, Judge:
Respondent determined a deficiency in petitioner’s income tax in the amount of $448.26 for the taxable year ended December 31, 1971. The issues for decision are: (1) Whether the amount of $1,935 received by petitioner in 1971 from the Pennsylvania State University for graduate assistant-ships is excludable from gross income under section 117, I.R.C. 1954,1 and (2) whether petitioner is entitled to deduct under section 162(a) the amount of $468 as expenses (rent and electricity) of maintaining an office in his apartment.
findings of fact
Certain facts have been stipulated by the…
2Cases cited16 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Sharon v. CommissionerUnited States Tax Court · 1976
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Wisconsin Psychiatric Services, Ltd. v. CommissionerUnited States Tax Court · 1981
- Jones v. CommissionerUnited States Tax Court · 1982
- Greenway v. CommissionerUnited States Tax Court · 1980
- Barry v. CommissionerUnited States Tax Court · 1978
- Brown v. CommissionerUnited States Tax Court · 1979
23 more not listed; retrieve them via the Exa API.