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BOSER v. COMMISSIONER

Docket No. 8013-79.

77 T.C. 1124 (1981)

ROBERT J. BOSER AND PHYLLIS P. BOSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 1981.

Attorney(s) appearing for the Case

Robert J. Boser, pro se.

Gerald J. Beaudoin, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,106 in the petitioners' Federal income tax for 1976. The sole issue for decision is whether expenses incurred by the petitioners in the operation of a private aircraft are deductible educational expenses.

FINDINGS OF FACT

Some of the facts have been stipulated, and those facts are so found.

The petitioners, Robert J. and Phyllis...

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