Joseph D. Specking, et al. - Page 6




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          up the State of Hawaii.  Act Admitting Hawaii to Statehood, Pub.            
          L. 86-3, sec. 2, 73 Stat. 4 (1959), current version at 48 U.S.C.            
          ch. 3, sec. 2 (1994) (“The State of Hawaii shall consist of all             
          the islands * * * included in the Territory of Hawaii * * *                 
          except * * * Johnston Island, Sand Island (offshore from Johnston           
          Island)”.); see also Petition of Alacar, 196 F. Supp. 564, 567              
          n.5, 569 (D. Haw. 1961); United States v. Fullard-Leo, 66 F.                
          Supp. 774, 778-779 (D. Haw. 1940).                                          
               During the years in issue, petitioner Joseph D. Specking               
          (Specking) and petitioner Eric N. Umbach (Umbach) were employed             
          by Raytheon Demilitarization Co., a part of Raytheon Engineers &            
          Constructors, Inc. (Raytheon), a private contractor.  During                
          1995, petitioner Robert J. Haessly (Haessly) was employed by                
          Raytheon.  Hereinafter, both companies are referred to as                   
          Raytheon.  During the applicable period, petitioners worked for             
          Raytheon on Johnston Island on permanent assignment to the JACADS           
          project, and they lived in quarters provided by Raytheon.  Each             
          year they were allowed five 2-week rotations for vacations and to           
          attend to personal matters.                                                 
          Joseph D. Specking                                                          
               Specking resided in Rifle, Colorado, when he filed the                 
          petition in his case.  He was assigned to the JACADS project for            










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