- 2 - references are to the Internal Revenue Code, as amended. Some of the facts have been stipulated and are so found. Background Petitioners are husband and wife. At the time of the filing of the petition, petitioners resided in Arlington, Texas. Petitioner retired from the United States Army in 1995, and petitioner was not on active duty for any part of 2002. During 2002, the Dallas Independent School District (the school district) employed petitioner as a JROTC instructor, and petitioner received wages of $44,347 from the school district. Discussion Although petitioners concede that petitioner was not an “active duty member” of the Armed Forces during 2002, petitioners contend that JROTC instructors are “active members” of the Armed Forces pursuant to Army Regulations 145-2, Junior Reserve Officers’ Training Corps Program.1 Relying on IRS Publication 3, Armed Forces’ Tax Guide (Publication 3), petitioners contend that petitioner’s status as an active member of the Armed Forces allows petitioners to exclude from gross income allowances for subsistence, housing, and uniforms in the aggregate amount of $13,968.21. In support of the exclusion, petitioners testified at trial that the school district received payments from the 1Ch. 4-3 of Army Regulations 145-2 provides as follows: “Equitable procedures. Military retirees employed as Junior ROTC instructors are members of the Armed Forces not on active duty.”Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011