United States Tax Court.
Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $559.86 in petitioners' Federal income tax for the year 1967. The only issue for decision is whether a stipend in the amount of $4,690.31, received by petitioner Janis Dimants, Jr., during 1967 while a resident at Philadelphia General Hospital, constitutes a fellowship grant, $3,600 of which is excludable from his...
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