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From: warren@ihnss.UUCP (Warren Montgomery)
Newsgroups: net.taxes,net.legal
Subject: Tax question for academicians
Message-ID: <1935@ihnss.UUCP>
Date: Mon, 20-Feb-84 11:40:29 EST
Article-I.D.: ihnss.1935
Posted: Mon Feb 20 11:40:29 1984
Date-Received: Tue, 21-Feb-84 04:14:23 EST
Organization: AT&T Bell Labs, Naperville, IL
Lines: 23

I have several friends who have at times claimed that certain kinds
of payments to university professors (or pos-doc's) are non-taxable
or partially taxable.  None of them really know, but none have been
audited to find out.  I would be curious on any experience in this
area from others.  The two instances I can recall off hand are:

Claiming that grant-supported salary payments for summer
(non-teaching) periods are fellowships, and tax exempt up to some
limit.

Claiming that sabatical pay is under some circumstances tax exempt
for similar reasons.

The reasoning is similar to that behind tax free graduate
fellowships, but I have no idea of the legal reasoning behind the
arguments.  Any comments?

-- 

	Warren Montgomery
	ihnss!warren
	IH x2494