Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1977 of $4,602.52. The issue for decision is whether the portion of petitioner's flight training expenses which were reimbursed by the Veterans Administration are deductible as educational expenses.
Some of the facts have been stipulated. The stipulation and the exhibits attached thereto are incorporated...
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