Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1966 in the amount of $745.44.
The only issue for decision is whether the amount received by petitioner during 1966 for her work at the University of Michigan as a research associate under a National Science Foundation grant awarded to the University constituted a fellowship excludable from her gross income...
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