United States Tax Court May 22, 1972, Docket No. 7383-70. (Brown v. Commissioner)

H. Norman Brown and Susannah G. Brown v. Commissioner. Brown v. Commissioner Docket No. 7383-70. United States Tax Court T.C. Memo 1972-114; 1972 Tax Ct. Memo LEXIS 138; 31 T.C.M. (CCH) 457; T.C.M. (RIA) 72114; May 22, 1972, Filed *138 Participants in the educational leave programs of the West Virginia Department of Welfare and the Florida Department of Public Welfare received monthly stipends.