Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $2,121.88 in petitioner's 1973 Federal income tax. The issues for decision are:
1. Whether certain amounts received by petitioner during 1973 are excludable from gross income as a scholarship or fellowship grant pursuant to the provisions of section 117.
2. Whether petitioner is entitled to a deduction in 1973 for real...
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