Home/Eighth Circuit/Dr. John J. Wertzberger and Jacquelyn Wertzberger v. United States

Dr. John J. Wertzberger and Jacquelyn Wertzberger v. United States

441 F.2d 1166, 27 A.F.T.R.2d (RIA) 1411, 1971 U.S. App. LEXIS 10124
Court of Appeals for the Eighth Circuit·Decided May 19, 1971·No. 20628·Published·Cited by 27 cases

Opinion

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.

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Dr. John J. Wertzberger and Jacquelyn Wertzberger v. United States, 441 F.2d 1166, 27 A.F.T.R.2d (RIA) 1411, 1971 U.S. App. LEXIS 10124 (8th Cir. 1971).

441 F.2d 1166 (Dr. John J. Wertzberger and Jacquelyn Wertzberger v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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