United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1973 and 1974 in the amounts of $225.12 and $236, respectively. The sole issue is whether petitioner is entitled to exclude $1,800 per year from his 1973 and 1974 gross income as fellowship grants under section 117.
Findings of Fact
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