Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioners' Federal income tax of $4,167 for 1979 and $5,155 for 1980. The issue for decision is whether amounts received by Monna Grotte during 1979 and 1980, which were not reported on the joint returns she filed with her husband, Leland Grotte, for those years, constitute a scholarship or fellowship within the meaning of section 117.
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