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For the foregoing reasons, we conclude that petitioner
received compensation from the school district and received no
qualified military benefit for purposes of section 134(b) with
respect to his services as a JROTC instructor. No portion of
petitioner’s income from the school district is excludable from
petitioners’ 2002 gross income.4
To reflect the foregoing,
Decision will be entered for
respondent.
4We note that respondent, if he permitted these allowances
to be excluded from petitioners’ income for any prior tax year,
would not be bound thereby to do the same for the year in suit.
See Coors v. Commissioner, 60 T.C. 368, 406 (1973), affd. 519
F.2d 1280 (10th Cir. 1975); Union Equity Coop. Exch. v.
Commissioner, 58 T.C. 397, 408 (1972), affd. 481 F.2d 812 (10th
Cir. 1973); Leubert v. Commissioner, T.C. Memo. 1983-457.
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