I have a question pertaining to the American Opportunity Credit. According to Pub. 970, an individual is eligible for the American Opportunity if he or she "has not completed four-years of post-secondary education as of the beginning of the year". There are several other eligibility requirements but my question pertains to this particular one.

I will be receiving a 1098-T from two different institutions. Liberty University where I have been completing my Master's Degree. I will also be getting one from Pittsburgh Institute of Mortuary Science where I have been completing an undergraduate degree.

I did not complete my Bachelor's Degree until Feb 17, 2013. If my research is correct, I will qualify for the American Opportunity Credit because my Bachelor's Degree was not completed as of Jan 1 2013. Is that correct?

no. grad school comes AFTER the four years of undergraduate for most people. The AOC is only available for the first 4 years of post-secondary education. You have completed 4 years as you r now taking master’s course, so you are no longer eligible regardless of how many times you claimed it or its predecessor. You cannot claim ANY education credit if you are not enrolled in post-secondary education for the tax year in question.