WISDOM, Circuit Judge.
Paul J. Ussery appeals from a district court dismissal of his suit for a tax refund. He asserts that he was improperly taxed on the receipt of scholarship payments excludable under Section 117 of the Internal Revenue Code of 1954. We hold that the payments constituted taxable income not covered by the Section 117 exclusion and affirm the dismissal below.
In 1957 Ussery accepted employment with the Mississippi Department of Public Welfare...
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