Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income taxes for the years 1971 and 1972 in the amounts of $721.33 and $770.53, respectively.
The only issue is whether petitioner is entitled to exclude $3,600 of the income he received as a resident in a hospital operated by the University of Florida School of Medicine in Gainesville, Fla., in each of the years involved as a scholarship or...
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