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Federal Government with respect to the school district’s
employment of petitioner as a JROTC instructor and that
petitioner received from the school district monthly statements
itemizing the aforementioned allowances. Additionally,
petitioners testified that during respondent’s audit with respect
to a prior tax year an IRS employee instructed them to exclude
from gross income allowances for subsistence, housing, and
uniforms.
Respondent contends that only active duty members of the
Armed Forces are entitled to exclude the allowances in issue.
Because petitioner was not an active duty member of the Armed
Forces during 2002, respondent contends that petitioners are not
entitled to exclude from gross income allowances for subsistence,
housing, and uniforms. Rather, respondent contends that payments
petitioner received with respect to his employment as a JROTC
instructor constitute compensation from the school district for
services rendered that must be included in petitioners’ gross
income for 2002.
We first address petitioners’ reliance on Publication 3.
The authoritative sources of Federal tax law are statutes,
regulations, and judicial decisions. Miller v. Commissioner, 114
T.C. 184, 195 (2000), affd. sub nom. Lovejoy v. Commissioner, 293
F.3d 1208 (10th Cir. 2002). Administrative guidance set forth in
an informal IRS publication is not an authoritative source of
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