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BYNAM v. COMMISSIONER

Docket No. 8397-00.

81 T.C.M. 1760 (2001)

T.C. Memo. 2001-142

Holland E. Bynam v. Commissioner.

United States Tax Court.

Filed June 15, 2001.

Attorney(s) appearing for the Case

Holland E. Bynam, pro se.

Susan M. Pinner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1998 in the amount of $5,394.1

The issue for decision is whether a portion of the compensation received by petitioner in his capacity as a Junior Reserve Officers' Training Corps (JROTC) instructor from a local school district is excludable from gross income.

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