T.C. Memo. 2006-50
UNITED STATES TAX COURT
ANTHONY LaCARTER DORSEY AND ANNETTE LaVERNE DORSEY, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20632-04. Filed March 22, 2006.
Anthony LaCarter Dorsey and Annette LaVerne Dorsey, pro se.
Natasha V. Chevalier, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency of $2,092
in petitioners’ Federal income tax for 2002. The issue to be
decided is whether petitioners may exclude from gross income a
portion of payments that Anthony LaCarter Dorsey (petitioner)
received in his capacity as a Junior Reserve Officers’ Training
Corps (JROTC) instructor. Unless otherwise noted, all section
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011