ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1958 in the amount of $844.14.
The only issue is whether any portion of the payments received during 1958 by petitioner Howard Littman while at Argonne Notional Laboratory is excludable from petitioners' gross income as a "fellowship grant" under section 117(a)(1)(B), I.R.C. 1954.
FINDINGS OF FACT
Some of the facts were stipulated and are so found...
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