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MANOCCHIO v. COMMISSIONER

Docket No. 5135-81.

78 T.C. 989 (1982)

JOHN MANOCCHIO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1982.

Attorney(s) appearing for the Case

F. Richard Losey and Daniel J. Leer, for the petitioner.

Constance L. Couts, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $924. The only issue for decision is whether petitioner is entitled to deduct as educational expenses under section 1621 certain payments for flight-training expenses for which he received nontaxable reimbursement from the Veterans' Administration.

This case was submitted fully...

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