LARRY L. KREIS, APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
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The court affirmed the Tax Court's decision, holding that the amounts received by the taxpayer were not excludable from gross income as a scholarship or fellowship grant.
The taxpayer sought to exclude compensation received for services rendered from gross income, likening his situation to a scholarship recipient. The T…
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PER CURIAM:
We affirm without oral argument because we conclude that the issues are sufficiently and correctly determined by the Tax Court in its opinion, Larry L. Kreis, P-H 1970 Tax Ct. Mem. ¶ 70,175 (Opinion by Judge Kern). However, some additional comment is not inappropriate in light of Kreis’ brief.
Kreis would liken his situation to that of a teaching or research assistant receiving a nontaxable scholarship or fellowship grant. The Tax Court did not agree, nor do we.
26 U.S.C. § 117(b) (1) excludes from gross income the amounts received by an individual who is a candidate for a degree who renders teaching, research, or other services only if those services are required of all candidates for a particular degree as a condition to receiving that degree. The Tax Court found that such services rendered by Kreis for which he received taxable compensation were not a requirement for his degree and the facts sustaining this finding are set forth in Judge Kern’s opinion.
Affirmed.