SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioner's Federal income taxes in the amounts of $517 for 1971 and $1,941.68 for 1972. The sole issue for decision is whether payments received by the petitioner, a psychology intern, are excludable from gross income as a scholarship or fellowship grant under section 117(a) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
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