United States Tax Court.
Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1965 in the amount of $630.81. The only issue to be decided is whether respondent has erred in disallowing as an exclusion from petitioners' gross income an amount alleged by petitioners to have been a scholarship grant under section 117, I. R. C...
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