PIERCE, Judge:
The respondent determined a deficiency of $220, in the income tax of petitioner for the year 1957.
The sole issue for decision is whether the amount of $1,575 which petitioner received from the University of Tennessee in the taxable year, as a stipend for "a graduate research assistantship," is excludible from his gross income under section 117 of the 1954 Code.
FINDINGS OF FACT.
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