Larry L. Kreis v. Commissioner of Internal Revenue

Fourth Circuit

Larry L. Kreis v. Commissioner of Internal Revenue

441 F.2d 257, 27 A.F.T.R.2d (RIA) 1235, 1971 U.S. App. LEXIS 10467

CourtCourt of Appeals for the Fourth Circuit

DecidedApril 29, 1971

Docket15311

StatusPublished

This text of 441 F.2d 257 (Larry L. Kreis v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Larry L. Kreis v. Commissioner of Internal Revenue, 441 F.2d 257, 27 A.F.T.R.2d (RIA) 1235, 1971 U.S. App. LEXIS 10467 (4th Cir. 1971).

Pincite

Opinion

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, *258 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.

Free access — add to your briefcase to read the full text and ask questions with AI

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, *258 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.

Cite This Page — Counsel Stack

Bluebook (online)

441 F.2d 257, 27 A.F.T.R.2d (RIA) 1235, 1971 U.S. App. LEXIS 10467, Counsel Stack Legal Research, https://law.counselstack.com/opinion/larry-l-kreis-v-commissioner-of-internal-revenue-ca4-1971.

Opinion

Related

Cite This Page — Counsel Stack