Memorandum Opinion
EKMAN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1976 in the amount of $980.78. The sole issue for decision is whether petitioner is entitled, pursuant to section 117, to exclude from income as a scholarship or fellowship grant $5,194.95 which she received while a participant in an internship program for school psychologists.
This case was submitted fully stipulated pursuant to Rule 122, Tax...
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