United States Tax Court.
Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $1,156 for 1978. The issue for decision is whether amounts received by Constance Joy during 1978, which were not reported on the joint return she filed with her husband, James Joy, for that year, constitute a scholarship or fellowship within the meaning of section 117.
Findings of Fact
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