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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