Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $707 and $2,518 in petitioner's Federal income taxes for 1979 and 1980, respectively. After concessions, the issues in this case are whether petitioner is entitled to an educational expense deduction for expenses incurred for helicopter pilot training and, if so, to what extent, and whether petitioner is entitled to a casualty loss deduction.
Findings of...
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