Memorandum Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioners' federal income taxes for the calendar years 1969 and 1970 in the following amounts:
Year Amount 1969 .......... $ 61.44 1970 .......... 791.17
Due to concessions by petitioners the sole issue for decision is whether amounts received by petitioner, Edward Charles DeFabo, are excludable from gross income as a scholarship or...
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