Memorandum Findings of Facts and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $1,440.50 in petitioner's income tax for the year 1971. At issue is whether petitioner is entitled to exclude $3,600 from gross income as a fellowship grant pursuant to section 117(a) (1)(B), I.R.C. 1954.
Findings of Fact
The parties have stipulated certain facts which, together with the attached exhibits, are incorporated herein...
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