The Commissioner determined a deficiency of $819.13 in petitioner's income tax for the calendar year 1967. The only question for decision is whether petitioner is entitled to exclude $3,600 from his 1967 gross income as a scholarship or fellowship grant under section 117, I.R.C. 1954.
FINDINGS OF FACT
The parties have stipulated certain facts which, together with the attached exhibits, are incorporated herein by this reference.
Petitioner Frederick...
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