BRUCE, Judge:
Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $330.99. By written stipulation respondent conceded that petitioners are to be allowed the claimed dependency exemption in the amount of $600. Petitioners and respondent have further stipulated that a charitable deduction is to be reduced from the claimed amount of $1,137.50 to the amount of $233. The remaining issue to be decided is whether a stipend in the...
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