Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $574.80 and $1,445.80 for the taxable years 1973 and 1974, respectively.
The only issue with which we are presented is whether petitioner is entitled to exclude from gross income amounts paid him by St. Paul-Ramsey Hospital as a scholarship or fellowship grant.
Findings of Fact
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