United States Tax Court April 11, 1983, Docket No. 2932-82. (Holberg v. Commissioner)

CORY AND SALLY HOLBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Holberg v. Commissioner Docket No. 2932-82. United States Tax Court T.C. Memo 1983-194; 1983 Tax Ct. Memo LEXIS 588; 45 T.C.M. (CCH) 1248; T.C.M. (RIA) 83194; April 11, 1983. *588 Held, P could not deduct payments for a flight training coursae that were reimbursed by the Veterans Administration.