Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $514.44.
The only issue for decision is whether the amount of $2,680 received by petitioner during 1963 while serving as a psychology intern at Jacksonville State Hospital constitutes a scholarship or fellowship grant which is excludable from gross income under section 117(a), I. R. C. 1954...
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