DRENNEN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1966 and 1967 in the amounts of $214.09 and $249.71, respectively.
The only issue for decision is whether payments of U.S. Department of Health, Education, and Welfare funds by the University of Oregon to petitioner Louis C. Vaccaro in the amounts of $1,200 in 1966 and $1,500 in 1967 are excludable from his gross income as amounts received as...
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