OPINION
HALPERN, Judge:
Respondent determined a deficiency of $2,460 in petitioner's 2000 Federal income tax. The sole issue for decision is whether $16,393 received by petitioner during 2000 in connection with his participation in a work therapy program administered by the U.S. Department of Veterans Affairs (VA) is includable in his gross income for 2000. We hold that it is not.
Unless otherwise stated, all section references are to the...
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