United States Tax Court.
Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $1,623 for 1975 and $1,931 for 1976. The issues for decision are: (1) whether petitioner may deduct as educational expenses his costs for maintaining and operating a glider and an aerobatic airplane; (2) whether petitioner is entitled to depreciation deductions for these aircraft;...
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