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provision of law which is not contained in a
revenue Act.
Section 134 excludes only a "qualified military benefit"
from gross income, which is defined as a benefit received by a
taxpayer by reason of that taxpayer's status as a member or
former member of the uniformed services and which was excludable
from gross income on September 9, 1986. See sec. 134(b).
As mentioned above, this Court has already concluded that
Congress did not intend to exclude payments received through a
JROTC program from gross income under 10 U.S.C. section 2031(d).
See Lyle v. Commissioner, supra at 675-676. Petitioner has made
no other argument which would indicate that payments received
from a JROTC program constituted a qualified military benefit and
were otherwise excludable from gross income on September 9, 1986,
pursuant to section 134(b)(1)(B).
Additionally, this Court has found that a taxpayer's
entitlement to income from the JROTC program is not received by
reason of that taxpayer's status as a member or former member of
the uniformed services, but rather is received as compensation
for services rendered. See Lyle v. Commissioner, supra at 675-
676.
On the basis of the record, we find that petitioner was
employed by the Anaheim Union School District and received
compensation from the school district in 1995 for his services as
a JROTC instructor. We further find that petitioner's income
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