MASAT v. C.I.R.

No. 85-4426 Summary Calendar.

784 F.2d 573 (1986)

Kenneth J. MASAT, and Carole Magaha Barnes, Formerly Known As Lana C. Masat, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 31, 1986.


Attorney(s) appearing for the Case

Kenneth J. Masat, pro se.

Fred T. Goldberg, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard W. Perkins, Mary Frances Clark, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before RUBIN, JOHNSON, and JONES, Circuit Judges.


ALVIN B. RUBIN, Circuit Judge:

An airline pilot appeals a Tax Court decision sustaining the assessment of income tax deficiencies against him and his ex-wife. The Tax Court disallowed certain deductions claimed by the taxpayer and his wife for the calendar years 1976 and 1977. Conceding that the Income Tax Regulations have changed with regard to deductability of flight-training expenses, the Commissioner agrees that the Tax Court opinion should be reversed insofar...

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