Anthony LaCarter Dorsey and Annette LaVerne Dorsey - Page 1

                                 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              

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