Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated November 20, 1980 respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1976 and 1977 in the amounts of $1,095 and $869, respectively. The issues for decision are (1) whether expenses incurred by petitioner Mr. Hinton for flight training during the years in question are deductible as educational expenses; and (2) if such expenses...
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