14 C.F.R. § 121.387
Flight engineer
No certificate holder may operate an airplane for which a type certificate was issued before January 2, 1964, having a maximum certificated takeoff weight of more than 80,000 pounds without a flight crewmember holding a current flight engineer certificate. For each airplane type certificated after January 1, 1964, the requirement for a flight engineer is determined under the type certification requirements of § 25.1523.
Notes of Decisions
Cited in 2
cases, 1982–1983 · leading case: Mason v. Comm'r, 44 T.C.M. 365 (Tax Ct. 1982).
Mason v. Comm'r, 44 T.C.M. 365 (Tax Ct. 1982). “Mason was partially reimbursed for such expense by the VA during 1976, he is not, in any event, entitled to deduct such expense to the extent of the reimbursement. Manocchio v.”
Forrest v. Comm'r, 45 T.C.M. 1156 (Tax Ct. 1983). “Moreover, since petitioner was partially reimbursed for such expenses by the V.A., he is not, in any event, entitled to deduct such expenses to the extent of the reimbursement.”
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