United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the calendar year 1965 in the amount of $890.86. The sole issue presented for our decision is whether certain payments were received by petitioner as a "scholarship" or as a "fellowship grant" within the meaning of section 117(a)(1) of the Internal Revenue Code of 1954....
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