Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1966, 1967, and 1968 in the amounts of $1,319.70, $1,342.29, and $1,447.68, respectively.
The issue for decision is whether amounts received by petitioner James G. Harper while a candidate for a Ph.D. degree at Stanford University from Texas Instruments, Incorporated, his employer, are excludable as a scholarship...
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