1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 892 (1983)
 

DALBY v. COMMISSIONER

Docket No. 8786-81.

46 T.C.M. 892 (1983)

T.C. Memo. 1983-449

John D. Dalby and Gerry L. Dalby v. Commissioner.

United States Tax Court.

July 28, 1983.

Attorney(s) appearing for the Case

Allen Melton, Dallas, Tex., for the petitioners. Donald W. Hicks, Sr., for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioned determined a deficiency in the petitioners' Federal income tax of $1,582.00 for 1977. The sole issue for decision is whether the petitioners are entitled to deduct as educational expenses under section 162 of the Internal Revenue Code of 19541 certain payments for flight training courses for which they received nontaxable reimbursement from the Veterans...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases