- 5 -
We must decide whether payments that petitioner received in his
capacity as a JROTC instructor represent taxable compensation for
services rendered to the school district or are instead
nontaxable allowances.
Retired commissioned or noncommissioned officers may serve
as instructors in JROTC units pursuant to the following
provisions of 10 U.S.C. sec. 2031(d) (2000):
(d) Instead of, or in addition to, detailing
officers and noncommissioned officers on active duty *
* * the Secretary of the military department concerned
may authorize qualified institutions to employ, as
administrators and instructors in the program, retired
officers and noncommissioned officers * * * whose
qualifications are approved by the Secretary and the
institution concerned and who request such employment,
subject to the following:
(1) A retired member so employed is entitled to
receive the member’s retired or retainer pay without
reduction by reason of any additional amount paid to
the member by the institution concerned. In the case
of payment of any such additional amount by the
institution concerned, the Secretary of the military
department concerned shall pay to that institution the
amount equal to one-half of the amount paid to the
3(...continued)
than personal use of a vehicle) which--
(A) is received by any member or former
member of the uniformed services of the United
States or any dependent of such member by reason
of such member’s status or service as a member of
such uniformed services, and
(B) was excludable from gross income on
September 9, 1986, under any provision of law,
regulation, or administrative practice which was
in effect on such date (other than a provision
of this title).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011