Anthony LaCarter Dorsey and Annette LaVerne Dorsey - Page 2

                                        - 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