BEYNON v. COMMISSIONER

Docket No. 3256-81.

44 T.C.M. 212 (1982)

T.C. Memo. 1982-349

Glenn E., Jr., and Phoebe J. Beynon v. Commissioner.

United States Tax Court.

Filed June 21, 1982.


Attorney(s) appearing for the Case

Jack D. Flesher, 713 First Nat'l Bk. Bldg., Wichita, Kansas, for the petitioners. Charles N. Woodward, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1977 in the amount of $2,507. The sole issue for decision is whether petitioner Glenn E. Beynon, Jr. 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.

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