Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated October 16, 1980, respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1976 and 1977 in the amounts of $285 and $2,494, respectively. The issues for decision are: (1) whether expenses incurred by Mr. Galbreath for flight training during the years in question are deductible as educational...
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