Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $308 deficiency in petitioner's 1975 income tax. The issue for decision is whether payments made by Antioch College constitute a scholarship within the meaning of section 117.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
At the time he filed his petition, petitioner resided in Miami, Florida...
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