Attorney(s) appearing for the Case
F. Richard Losey and Daniel J. Leer, for the petitioner.
Constance L. Couts, for the respondent.
United States Tax Court.
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $924. The only issue for decision is whether petitioner is entitled to deduct as educational expenses under section 1621 certain payments for flight-training expenses for which he received nontaxable reimbursement from the Veterans' Administration.
This case was submitted fully...
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