Memorandum Opinion
RUWE, Judge:
Respondent, in a statutory notice dated December 10, 1986, determined deficiencies in petitioner's Federal income taxes for the taxable years 1982 and 1983 in the amounts of $1,773.24 and $955.41, respectively. After concessions, the sole issue for decision is whether payments received by petitioner, a psychology intern, are excludable from gross income as scholarships or...
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