Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax liability for the calendar year 1972 in the amount of $758. The sole issue for decision is whether petitioner is entitled to exclude a portion of the amount he received as a medical intern and resident pursuant to section 117, I.R.C. 1954.
Findings of Fact
Some of the facts have been stipulated and are so found...
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