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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.
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