DATE: 07-26-91

In Rev.Rul. 80-173, 1980-2 C.B. 60, the IRS held that a taxpayer could not take a deduction under 26 U.S.C. § 162(a) (expenses of trade or business) for flight training expenses that were reimbursed by VA under former 38 U.S.C. § 1677 (repealed 1981). That ruling was examined in Manocchio v. ................
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