BECKER v. C.I.R.

No. 83-5062.

751 F.2d 146 (1984)

William L. BECKER Appellant, v. COMMISSIONER OF INTERNAL REVENUE Appellee.

United States Court of Appeals, Third Circuit.

Decided December 28, 1984.

As Amended January 4, 1985.


Attorney(s) appearing for the Case

William L. Becker, pro se.

George M. Sellinger, Internal Revenue Service, Washington, D.C., Gilbert S. Rothenberg, Michael L. Paup, Laurie A. Snyder, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellee.

Before SEITZ, BECKER and ROSENN, Circuit Judges.


Submitted Under Third Circuit Rule 12(6) July 19, 1984.

OPINION OF THE COURT

SEITZ, Circuit Judge.

I.

William L. Becker (taxpayer) appeals from a decision of the United States Tax Court retroactively disallowing his deduction, as a business expense, of the full cost of a commercial flight training course for which he also had received a tax-exempt educational assistance allowance equal to 90 percent of his expenditures from the Veterans...

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