Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1972 individual Federal income tax in the amount of $1,274.02. After concessions, the only issue for decision is whether petitioner is entitled to exclude from her gross income any part of the $7,000 which she received from the Chicago Board of Education while she was a participant in an internship program for potential school principals.
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