Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $955.70 deficiency in petitioners' 1972 income tax. There remains in issue only whether any part of amounts received by petitioner Roger M. Mamay as a medical intern is excludable from gross income under section 117(a), I.R.C. 1954.
Findings of Fact
The parties have filed a stipulation of facts which, together with accompanying exhibits, is incorporated herein...
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