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BAKER v. UNITED STATES

No. 84-8036.

748 F.2d 1465 (1984)

Willard K. BAKER and Irene L. Baker, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

Rehearing and Rehearing Denied February 19, 1985.

Attorney(s) appearing for the Case

Glenn L. Archer, Asst. Atty. Gen., Gilbert S. Rothenbergrass, Laurie A. Synder, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

William E. Frantz, Atlanta, Ga., for plaintiffs-appellees.

Before KRAVITCH and HENDERSON, Circuit Judges, and ALLGOOD, District Judge.

Rehearing and Rehearing En Banc Denied February 19, 1985.

KRAVITCH, Circuit Judge:

The Internal Revenue Service (IRS) has determined that veterans enrolled in flight-training courses may not deduct from taxable income that portion of their tuition reimbursed by tax-exempt Veterans Benefits. In this case we must decide whether the IRS abused its discretion by applying this ruling to previous tax years. The United States appeals from the district court's determination...

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