Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1966 and 1967 on the amounts of $45.00 and $1,275.64, respectively.
One issue raised by the pleadings was conceded by respondent, leaving for our decision only whether amounts received by one of petitioners (a candidate for a Ph. D. degree in clinical psychology) from the Veterans' Administration (VA...
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