Kreis v. Commissioner (441 F.2d 257, 1971)

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.