Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $1,680.44. The issue for decision is whether petitioners are entitled to deduct any portion of an amount expended by Dale A. McElhany (petitioner) for training as a flight engineer and, if so, whether the amount must be reduced to the extent that the expenditure was reimbursed by the Veterans' Administration...
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