Memorandum Findings of Fact and Opinion
GOFFE, Judge:
Respondent determined a deficiency of $1,018.00 in petitioners' Federal income tax for the year 1969. The only issue for decision is whether payments received by Denise S. Workman for services as a teaching assistant in the French Department at the University of California at Los Angeles are excludable as a fellowship or scholarship grant under the provisions of section 117, Internal Revenue Code of 1954...
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