Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $1,811 in petitioner's income tax for the taxable year 1978. The sole issue for decision is whether petitioner is entitled to a deduction for the amount of reimbursement of flight-training expenses received by him from the Veterans Administration.
All of the relevant facts have been stipulated and are found accordingly.
Petitioner is an individual whose residence...
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