The Commissioner determined a deficiency in income tax for the year 1950 in the amount of $643. The only question to be decided is whether the sum of $4,500 which was paid to petitioner during 1950 by the University of Maryland from funds granted by the National Institutes of Health of the United States Public Health Service is tax exempt under section 22 (b) (3) of the Code, as petitioner contends, or is income, taxable under section 22 (a), as the Commissioner has determined...
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