MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge:
Respondent determined a deficiency in petitioner's 2002 Federal income tax of $3,663, as well as a penalty under section 6662(a) of $733.
The issues for decision are: (1) Whether petitioner is entitled to deduct the expense of flight school as an educational expense under section 162(a); and (2) whether petitioner is liable for the accuracy-related penalty under...
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