Hawronsky v. Commissioner
United States Tax Court
P received a tax-exempt scholarship from the Indian Health Services Scholarship Program (IHSSP) to attend medical school. IHSSP required P to sign a National Health Services Corp. (NHSC) scholarship program contract mandated by 42 U.S.C. secs. 241l and 254o (1988). Under the contract, P agreed to serve in the Indian Health Service for 4 years. P did not fulfill his service obligation. Instead, he began the practice of medicine at a private clinic.
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P received a tax-exempt scholarship from the Indian Health Services Scholarship Program (IHSSP) to attend medical school. IHSSP required P to sign a National Health Services Corp. (NHSC) scholarship program contract mandated by 42 U.S.C. secs. 241l and 254o (1988). Under the contract, P agreed to serve in the Indian Health Service for 4 years. P did not fulfill his service obligation. Instead, he began the practice of medicine at a private clinic. As a result, P was required by 42 U.S.C. sec. 254o(b)(1)(A) to pay treble damages to the Department of Health and Human Services (HHS). P deducted…
1Opinion of the Court
JOHN W. AND ELIZABETH HAWRONSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hawronsky v. Commissioner
Docket No. 25597-92
United States Tax Court
105 T.C. 94; 1995 U.S. Tax Ct. LEXIS 44; 105 T.C. No. 8;
August 8, 1995, Filed
Decision will be entered under Rule 155.
P received a tax-exempt scholarship from the Indian Health Services Scholarship Program (IHSSP) to attend medical school. IHSSP required P to sign a National Health Services Corp. (NHSC) scholarship program contract mandated by 42 U.S.C. secs. 241l and 254o (1988).
Under the contract, P agreed to serve in the Indian Health…
2Cases cited21 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Rendleman v. BowenCourt of Appeals for the Ninth Circuit · 1988
- United States v. Gary D. HatcherCourt of Appeals for the Ninth Circuit · 1991
- United States v. Brett Lawrence Arron, M.D.Court of Appeals for the Fifth Circuit · 1992
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