Memorandum Findings of Fact and Opinion
NIMS, Judge:
The respondent determined a deficiency of $574 in petitioner's Federal income tax for the year 1975. The issue for decision is whether petitioner is entitled to exclude the amount of $3,057.42 he received from Beth Israel Hospital during 1975 as a scholarship or fellowship grant.
Findings of Fact
Some of the facts have been stipulated. The stipulation and the attached exhibits are incorporated...
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