United States Tax Court.
Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $387 in petitioner's 1982 Federal income tax. The sole issue for decision is whether petitioner's stipend received as a student in 1982 is excludable from gross income under section 117(a).
Findings of Fact
Some of the facts have been stipulated, and the facts set forth in the stipulation are incorporated in our findings...
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