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Judge, William J. – Journal of College and University Law, 1986
Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…
Descriptors: Athletes, College Athletics, College Students, Court Litigation
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Behrsin, A. Jan – Journal of College and University Law, 1981
Almost inevitably, tax courts will conclude that no portion of the payment made to hospital housestaff can be characterized as an excludable fellowship grant, since they refuse to consider segregating a housestaff member's educational activities from his service activities. (Author/MSE)
Descriptors: Court Litigation, Federal Legislation, Fellowships, Graduate Medical Students