Stanley K. and Sandra B. Evanko - Page 3

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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.              
               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                  
               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                   

               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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