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RAINES v. COMMISSIONER

Docket No. 21214-80.

45 T.C.M. 940 (1983)

T.C. Memo. 1983-125

Gordon L. Raines and Connie E. Raines v. Commissioner.

United States Tax Court.

Filed March 9, 1983.

Attorney(s) appearing for the Case

Curtis A. Massey Sr., for the petitioners. Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1978 in the amount of $2,576.

The sole issue for decision is whether the expenditures made by petitioner Gordon L. Raines in attending a 3-week training course on the flying of a fan-jet Falcon DA-20 aircraft qualify as deductible educational expenses under section...

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