Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined deficiencies in Federal income taxes of $4,815.55 and $1,984.98, respectively, for petitioners' 1987 and 1988 tax years.
The sole issue for decision is whether petitioners are entitled to exclude from gross income, under section 117, tuition reductions or waivers...
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