Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1978 in the amount of $332. After concessions, the only issue is whether petitioners are entitled to deduct as educational expenses certain payments for a flight training course to the extent they received reimbursement for such expenses in the form of nontaxable benefits from the Veterans Administration.
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