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After a concession by petitioner,1 the issue for decision is
whether payments in the amount of $16,221.56 made by a school
district to petitioner in his capacity as a Junior Reserve
Officers' Training Corps (JROTC) instructor are excludable from
gross income for the 1995 tax year.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Anaheim, California.
Petitioner retired from the U.S. Army as a First Sergeant in
1977 and worked as a JROTC instructor for the Anaheim Union High
School District (school district) in 1995. Petitioner has been
active in JROTC programs for the last 15 years.
In 1995 petitioner received $33,175.23 from the school
district, and his spouse received wage income in the amount of
$16,075 from Cal State University Foundation for a total of
$49,250.23. Petitioner and his spouse reported a total of
$33,028.67 of wage income on their 1995 Federal tax return.2
1
Petitioner concedes that he and his spouse received
interest in the amount of $35 from the Orange County Teachers
Federal Credit Union in 1995, which was not reported as income on
their joint 1995 Federal tax return.
2
Petitioner also received $13,776 in retirement
distributions in 1995, which amount petitioner duly reported on
his 1995 Federal income tax return.
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