FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' Federal income tax of $353.35 for the calendar year 1964. The issue presented for decision is whether certain amounts received by petitioners in 1964 constituted an excludable fellowship grant as defined by section 117 of the Internal Revenue Code.
FINDINGS OF FACT
Some of the facts are stipulated and are so found. The stipulation and exhibits attached thereto are incorporated...
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