Memorandum Opinion
STERRETT, Judge:
Respondent, on June 28, 1976, issued a statutory notice in which he determined deficiencies in petitioners' Federal income taxes for their taxable years 1972 and 1973 in the amounts of $289.39 and $378.34, respectively.
The sole issue for our determination is whether the characterization by Louisiana R.S. 46:922 of monies received for services rendered while a fourth year resident as an educational stipend will...
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