WITHEY, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1967 in the amount of $105.
The only issue for decision is whether the amount received by petitioner during 1967 for participation in the Biloxi Municipal Separate School District inservice program constituted a scholarship or fellowship grant excludable from his gross income under section 117 of the 1954 Code.
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