- 2 - Respondent determined a deficiency of $6,5711 in petitioners’ 1997 Federal income tax. The sole issue for decision is whether certain payments received by Stanley K. Evanko (petitioner) are military allowances excludable from petitioners’ gross income. The stipulated facts and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioners resided in Goodyear, Arizona. Background During 1997, petitioner was retired from the U.S. Army and was not on active duty. Petitioner retired having attained the rank of major. Petitioner was employed by the State of Hawaii Department of Education, at Kahuku High School, as senior Army instructor for the Junior Reserve Officers' Training Corps (JROTC). For the year 1997, petitioner received total compensation of $49,624. Petitioners reported on their Federal income tax return for the year wages of $24,642. Petitioner received a Form 1099- R, Distributions From Pensions, Annuities, Retirement or Profit- Sharing Plans, IRAs, Insurance Contracts, etc., from the Defense Finance and Accounting Service reporting distributions of $24,012. 1The parties agree that there is an error in the notice of deficiency and that the correct amount of the deficiency in dispute is $6,515.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011