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CRAIG v. COMMISSIONER

Docket No. 20630-81.

47 T.C.M. 27 (1983)

T.C. Memo. 1983-631

Robert E. Craig and Kathleen Craig v. Commissioner.

United States Tax Court.

Filed October 12, 1983.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioners. Paul J. Dee, Jr., for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1979 of $5,240. Due to concessions, the issues for decision are (1) whether petitioner's flight training expenses constituted deductible educational expenses under section 1.162-5, Income Tax Regs., and (2) whether, if these expenses were qualified educational expenses, the portion reimbursed...

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