Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $1,020.60 deficiency in petitioner's 1976 tax return. Due to concessions, the issues remaining for decision are (1) whether certain payments received by petitioner while serving as a fellow in Psychology at New York Hospital qualified as scholarship or fellowship grants excludible from gross income; and (2) whether petitioner is entitled to an education expense deduction for tuition...
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