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considered to be on active duty or inactive duty
training for any purpose.
This Court has held that retired military personnel may not
rely on 10 U.S.C. section 2031(d) to exclude income received as a
JROTC instructor from gross income. See Lyle v. Commissioner, 76
T.C. 668, 675-676 (1981), affd. without published opinion 673
F.2d 1326 (5th Cir. 1982). In Lyle, we based our holding on the
following finding of facts: (1) The plain language of 10 U.S.C.
section 2031(d) does not authorize an exclusion from gross income
for amounts paid to JROTC instructors not on active duty; and (2)
JROTC instructors are employed by the local school district and
are paid for services, partly funded by the Federal Government,
rendered to that school district. See id.
Petitioner contends that this case is factually different
from Lyle because in this case the Federal Government reimbursed
the school district 100 percent of the school district's payments
to petitioner rather than only 50 percent as in Lyle.
Petitioner is correct is asserting that the amount of
Government reimbursement in Lyle differs from the amount of
reimbursement in this case. Title 10 U.S.C. section 2031(d) was
amended in 1992 to allow the Secretary to reimburse school
districts located in "educationally and economically deprived"
areas up to 100 percent of amounts paid for a JROTC instructor's
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