The issue in this case is whether amounts paid the taxpayer by a hospital while he was a resident were excludable from income as a fellowship grant under § 117 of the Internal Revenue Code of 1954. The Tax Court held that the payments were not excludable, P-H Memo T.C., par. 71,040 (1971), and we affirm upon the findings and opinion of the Tax Court.

We see no substantial basis for disturbing the finding that the payments to the resident were compensation for services rendered rather than an educational grant, Bingler v. Johnson, 1969, 394 U.S. '¡41, 89 S.Ct. 1439, 22 L.Ed.2d 695; Reese v. Commissioner of Internal Revenue, 4 Cir., 1967, 373 F.2d 742.

Affirmed.