SIMPSON, Judge:
The respondent determined a deficiency of $783.85 in the petitioner's Federal income tax for the year 1967. The sole issue for decision is whether a training stipend received by the petitioner is a fellowship grant under section 117(a) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioner, George L. Bailey...
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