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GRUMAN v. COMMISSIONER

Docket No. 17376-79.

44 T.C.M. 420 (1982)

T.C. Memo. 1982-388

David T. Gruman v. Commissioner

United States Tax Court.

Filed July 13, 1982.

Attorney(s) appearing for the Case

Richard S. Kestenbaum and Morton I. Cohen, for the petitioner. John E. Becker, Jr., for the respondent.

NIMS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 of $5,136. Concessions having been made by the parties, the sole issue for decision in whether petitioner's expenditure of $9,159.47 in 1977 for a pilot training course is a deductible educational expense under section 162.1

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