Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1966, 1967, 1968, and 1969 in the amounts of $2,069.15, $2,779.04, $3,572.92, and $2,240.46, respectively.
The issue for decision is whether amounts received by petitioner Eugene W. Helms from his employer, Texas Instruments Incorporated, during an educational leave of absence while he was working on a Ph.D...
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