- 8 -
JROTC instructor "is not, while so employed, considered to be on
active duty * * * for any purpose".
Petitioner also relies on section 134 to support an
exclusion of a portion of his school district income from gross
income and contends that our holding in Lyle v. Commissioner,
supra, "was in part superseded by" section 134. Section 134
provides in pertinent part:
(a) General Rule.--Gross income shall not include
any qualified military benefit.
(b) Qualified Military Benefit.--For purposes of
this section--
(1) In general.--The term "qualified
military benefit" means any allowance or in-kind
benefit (other than personal use of a vehicle)
which--
(A) is received by any member or former
member of the uniformed services of the
United States or any dependent of such member
by reason of such member's status or service
as a member of such uniformed services, and
(B) was excludable from gross income on
September 9, 1986, under any provision of
law, regulation, or administrative practice
which was in effect on such date (other than
a provision of this title).
(2) No other benefit to be excludable except
as provided by this title.--Notwithstanding any
other provision of law, no benefit shall be
treated as qualified military benefit unless such
benefit--
(A) is a benefit described in paragraph
(1), or
(B) is excludable from gross income
under this title without regard to any
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011