United States Tax Court.
Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
The respondent determined a deficiency in the petitioner's Federal income tax for the calendar year 1967 in the amount of $250. The issue before the Court is whether $1,250 received by the petitioner from his employer in 1967 is excludable from gross income as a scholarship or fellowship grant under section 117.
Findings of Fact
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