STERRETT, Judge:
The respondent determined a deficiency in the Federal income taxes of the petitioner for the taxable year 1966 in the amount of $740.83.
Since petitioner has made concessions, there is one issue remaining before this Court. We are to determine whether a portion of the amounts received by petitioner from the National Bureau of Standards in 1966 was properly excludable from income as a fellowship pursuant to section 117 of the Internal...
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