Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $751 in the petitioners' Federal income tax for 1976. The issues for decision are: (1) Whether expenses incurred by Mr. Damron for flight training are deductible as educational expenses; (2) if such expenses are so deductible, whether the deduction must be reduced to the extent Mr. Damron received nontaxable reimbursement for such expenses from the Veterans...
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