Memorandum Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1973 in the amount of $817. The sole issue for decision is whether amounts received by petitioner in his capacity as a psychology intern qualify as a scholarship or fellowship within the meaning of section 117, I.R.C. 1954.
All of the facts have been stipulated and are so found. The stipulation of facts, together with the...
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