HEFT v. COMMISSIONER

Docket No. 15598-80.

44 T.C.M. 690 (1982)

T.C. Memo. 1982-444

William L. Heft v. Commissioner.

United States Tax Court.

Filed August 3, 1982.


Attorney(s) appearing for the Case

Robert D. Scoggins and William F. Pyne, 4225 First International Bldg., Dallas, Tex., for the petitioner. Donald W. Hicks, Sr., for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1977 in the amount of $2,227. The only issue for decision is whether petitioner is entitled to deduct as educational expenses amounts he paid for flight training to the extent that he received an educational assistance allowance covering the cost of this training from the Veterans' Administration pursuant to 38 U.S.C. sec. 1677.

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