Memorandum Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $424. The deficiency asserted by respondent was based upon a disallowance of a deduction taken by petitioner because of his opposition to the war in Viet Nam and upon the inclusion in income of a stipend from the University of Pennsylvania which petitioner had not included in his income tax return for 1971...
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