PER CURIAM.
This is an appeal from judgment denying taxpayer refund of income taxes for the years 1964, 1965 and 1966. Taxpayer's claim is that the money he received from the University of Kansas Medical Center qualifies as a deduction from gross income as a fellowship under § 117 I.R.C. 1954.
The case was tried to Judge Oliver with jury waived. Judge Oliver made detailed findings of fact and concluded that the money paid taxpayer was compensation for...
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