Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1977 in the amount of $2,227. The only issue for decision is whether petitioner is entitled to deduct as educational expenses amounts he paid for flight training to the extent that he received an educational assistance allowance covering the cost of this training from the Veterans' Administration pursuant to 38 U.S.C. sec. 1677.
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