United States Tax Court.
Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $899.86. The only matter now in dispute is whether petitioner is entitled to exclude from his gross income, as a fellowship under section 117, I.R.C. 1954, the amount of $3,600. All of the facts have been stipulated.
Petitioner...
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