DR. JOHN J. WERTZBERGER AND JACQUELYN WERTZBERGER, APPELLANTS,
v.
UNITED STATES OF AMERICA, APPELLEE
PER CURIAM.
This is an appeal from judgment denying taxpayer refund of income taxes for the years 1964, 1965 and 1966. Taxpayer’s claim is that the money he received from the University of Kansas Medical Center qualifies as a deduction from gross income as a fellowship under § 117 I.R.C. 1954.
The case was tried to Judge Oliver with jury waived. Judge Oliver made detailed findings of fact and concluded that the money paid taxpayer was compensation for his services as a resident physician and was not given to him as a scholarship. Judge Oliver’s findings are supported by substantial evidence.
We affirm upon the basis of Judge Oliver’s opinion reported at 315 F.Supp. 34.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (11 total)
-
Dr. Hollis K. (III) and Patricia D. Leathers v. United States, 471 F.2d 856 (8th Cir. 1972)
-
Hembree v. United States, 464 F.2d 1262 (4th Cir. 1972)
-
Myron W. Mizell v. United States, 663 F.2d 772 (8th Cir. 1981)
Previewing 3 of 11 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligence