Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in income tax has been determined by the Commissioner against the petitioners for the taxable year 1967 in the amount of $656.28.
The only issue presented by the pleadings is whether respondent has erred in adding to petitioners' gross income certain amounts excluded from their income by petitioners as claimed scholarship or fellowship receipts under section 117, I.R.C. 1954.
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