green
Positive treatment
3.8 score
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967
1996
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
cited
Cited as authority (rule)
Handelman v. Commissioner
Reese, Jr., 45 T.C. 407 , affirmed per curiam 373 F. 2d 742 *50 (C.A. 4).
cited
Cited "see"
Duffey v. Commissioner
See Reese v. Commissioner , 45 T.C. 407 , 413 (1966) , affd. 373 F.2d 742 (4th Cir. 1967) .
cited
Cited "see"
Lange v. Commissioner
See Reese v. Commissioner , 45 T.C. 407 , 415 (1966) , affd. 373 F. 2d 742 (4th Cir. 1967) ; Zolnay v. Commissioner , 49 T.C. 389 , 397 (1968) ; Bhalla v. Commissioner , 35 T.C. 13 , 15 (1960) .
discussed
Cited "see"
Franck v. Commissioner
See Leathers v. United States , 471 F.2d 856 (8th Cir. 1972) , in which the court on this basis upheld a jury decision that amounts received by M.D. residents at the University of Arkansas Medical Center were scholarships or fellowship grants rather than compensation. *166 In Reese v. Commissioner , 45 T.C. 407 (1966) , affd. per curiam 373 F.2d 742 (4th Cir. 1967) , we pointed out (at 411) that a candidate for a M.A.T. degree was not entitled to exclude from her income as a scholarship or fellowship grant amounts received as a substitute teacher in Baltimore County even though she was require…
cited
Cited "see, e.g."
Nino v. Commissioner
Compare Anderson v. United States , 7 AFTR 2d at 729, 61-1 USTC at p. 79,307, with Reese v. Commissioner , 45 T.C. 407 , 413 (1966) , affd. per curiam 373 F.2d 742 ↩ (4th Cir. 1967) . 8.
discussed
Cited "see, e.g."
Brown v. Commissioner
(2×)
Compare Zolnay v. Commissioner , 49 T.C. 389 (1968) , and Reese v. Commissioner , 45 T.C. 407 (1966) , affd. per curiam 373 F.2d 742 (4th Cir. 1967) (wherein it was determined that there was a threshold question as to whether payments to the taxpayer were a "scholarship" or "fellowship" which had to be answered before sec. 117 became applicable).
discussed
Cited "see, e.g."
Robert Logan, Jr., and Barbara D. Logan v. United States
(2×)
See, e. g., Reese v. Commissioner, 45 T.C. 407 (1966), aff'd per curiam, 373 F.2d 742 (4th Cir. 1967); Steiman v. Commissioner, 56 T.C. 1350 (1971); Steinmetz v. United States, 343 F.Supp. 384 (N.D.Cal.1972). . 26 U.S.C. § 117 (b)(1) provides as follows: (b) Limitations.— (1) Individuals who are candidates for degrees. — In the case of an individual who is a candidate for a degree at an educational institution (as defined in section 151(e)(4)), subsection (a) shall not apply to that portion of any amount received which represents payment for teaching, research, or other services in the na…
Retrieving the full opinion text from the archive…
Elmer L. Reese, Jr., Dorothy L. Reese
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
10686_1.
Court of Appeals for the Fourth Circuit.
Feb 28, 1967.
373 F.2d 742
Cited by 3 opinions | Published
67-1 USTC P 9307
Elmer L. REESE, Jr., Dorothy L. Reese, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10686.
United States Court of Appeals Fourth Circuit.
Argued Feb. 10, 1967.
Decided Feb. 28, 1967.
R. Taylor McLean, Towson, Md. (Royston, Mueller, Thomas & McLean, Towson, Md., on brief), for petitioners.
Jerome I. Chapman, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld and Fred E. Youngman, Attorneys, Department of Justice, on brief), for respondent.
Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit judges.
PER CURIAM:
1
For the reasons stated in the opinion of the Tax Court[1] its judgment is affirmed.
2
Affirmed.
1
Reese v. Commissioner, 45 T.C. 407