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MARTIN v. COMMISSIONER

Docket No. 7807-81.

46 T.C.M. 732 (1983)

T.C. Memo. 1983-407

Roy L. and Nancy M. Martin v. Commissioner.

United States Tax Court.

Filed July 13, 1983.

Attorney(s) appearing for the Case

Roy L. Martin, pro se. Thomas G. Norman, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,192 in petitioners' 1978 Federal income taxes. The sole issue for decision is whether expenses incurred by petitioner in taking a pilot training course are nondeductible to the extent of reimbursement by the Veterans Administration. All material facts have been stipulated and are found accordingly.

Petitioners, husband and wife...

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