WILES, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1970 in the amount of $2,295.52. The issue is whether petitioner is entitled to exclude the entire amount of a fellowship grant received by him during the year 1970.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Melvin H. Weiner (hereinafter referred to as petitioner) was a legal resident of the State of Colorado...
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