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(15) Military or naval forces and armed
forces of the United States.--The term “military
or naval forces of the United States” and the term
“Armed Forces of the United States” each includes
all regular and reserve components of the uni-
formed services which are subject to the jurisdic-
tion of the Secretary of Defense, the Secretary of
the Army, the Secretary of the Navy, or the Secre-
tary of the Air Force, and each term also includes
the Coast Guard. The members of such forces in-
clude commissioned officers and personnel below
the grade of commissioned officers in such forces.
On the record before us, we find that at no time during the
years at issue was Mr. Hildebran a member of the Armed Forces of
the United States within the meaning of sections 112 and
7701(a)(15). During those years, Bay Ship Management employed
Mr. Hildebran as a merchant marine, assigned him to work as such
on, inter alia, the Shughart during certain periods in those
years, and paid Mr. Hildebran for the work that he performed,
inter alia, while on the Shughart. The Armed Forces of the
United States did not employ, and did not pay any wages or
compensation to, Mr. Hildebran with respect to such work.
Although Mr. Hildebran’s work as a merchant marine on the
Shughart during certain periods in the years at issue was in
support of the Navy Military Sealift Command and although he was
required to, and did, carry a Department of Defense identifica-
tion card, sign articles of engagement, and meet certain Navy
standards during such periods, those facts did not in any way
change the status of Mr. Hildebran as a civilian employee of Bay
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