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WILSON v. COMMISSIONER

Docket No. 10291-81.

46 T.C.M. 182 (1983)

T.C. Memo. 1983-275

Steven K. Wilson v. Commissioner.

United States Tax Court.

Filed May 18, 1983.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioner. Paul J. Dee, Jr., for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,754 in petitioner's Federal income tax for 1977. The sole issue for decision is whether petitioner Steven K. Wilson is entitled to deduct as education expenses under section 162(a)1 certain payments for flight training expenses for which he received nontaxable reimbursements from the Veterans' Administration during 1977.

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