Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated May 8, 1980 respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $929. The sole issue for decision is whether amounts paid to petitioner while serving as a pathology resident during the taxable year in question are excludable from petitioner's income on the basis that they qualify as a fellowship grant or scholarship...
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