-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 BayPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011