Memorandum Opinion
CLAPP, Judge:
Respondent determined a deficiency in the amount of $4,285.12 in petitioners' Federal income tax for 1977. The sole issue for decision is whether petitioners are entitled to deduct as educational expenses certain payments for flight training courses for which they received nontaxable reimbursement from the Veterans Administration during 1977.
This case was submitted fully stipulated pursuant to Rule 122, Tax Court...
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