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Petitioners have pointed to no court decision that comports with
their interpretations.
In view of the foregoing, we hold that no portion of the
JROTC pay that petitioner received from the State of Hawaii
Department of Education is excludable from gross income.
We have considered all of the other arguments made by
petitioners, and, to the extent that we have not specifically
discussed them above, we conclude those arguments are without
merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.3
3In the reduced amount to which the parties agreed.
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Last modified: May 25, 2011