Memorandum Findings of Fact and Opinion
CALDWELL, Commissioner:
The respondent determined deficiencies in the petitioners' income taxes for the years 1967 and 1968, in the respective amounts of $348.13 and $480.31. There was only one adjustment for each year, and it presents the sole issue for decision: whether a portion of the amounts paid to the petitioner as a resident physician is excludable from income as a scholarship or as a fellowship grant, pursuant...
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