Milton L. Hildebran and Judy W. Hildebran - Page 9

                                         -9-                                          
                         (15) Military or naval forces and armed                      
                    forces of the United States.--The term “military                  
                    or naval forces of the United States” and the term                
                    “Armed Forces of the United States” each includes                 
                    all regular and reserve components of the uni-                    
                    formed services which are subject to the jurisdic-                
                    tion of the Secretary of Defense, the Secretary of                
                    the Army, the Secretary of the Navy, or the Secre-                
                    tary of the Air Force, and each term also includes                
                    the Coast Guard.  The members of such forces in-                  
                    clude commissioned officers and personnel below                   
                    the grade of commissioned officers in such forces.                
               On the record before us, we find that at no time during the            
          years at issue was Mr. Hildebran a member of the Armed Forces of            
          the United States within the meaning of sections 112 and                    
          7701(a)(15).  During those years, Bay Ship Management employed              
          Mr. Hildebran as a merchant marine, assigned him to work as such            
          on, inter alia, the Shughart during certain periods in those                
          years, and paid Mr. Hildebran for the work that he performed,               
          inter alia, while on the Shughart.  The Armed Forces of the                 
          United States did not employ, and did not pay any wages or                  
          compensation to, Mr. Hildebran with respect to such work.                   
          Although Mr. Hildebran’s work as a merchant marine on the                   
          Shughart during certain periods in the years at issue was in                
          support of the Navy Military Sealift Command and although he was            
          required to, and did, carry a Department of Defense identifica-             
          tion card, sign articles of engagement, and meet certain Navy               
          standards during such periods, those facts did not in any way               
          change the status of Mr. Hildebran as a civilian employee of Bay            







Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011