MEMORANDUM OPINION
WELLS, Judge.
Respondent determined a deficiency of $2,092 in petitioners' Federal income tax for 2002. The issue to be decided is whether petitioners may exclude from gross income a portion of payments that Anthony LaCarter Dorsey (petitioner) received in his capacity as a Junior Reserve Officers' Training Corps (JROTC) instructor. Unless otherwise noted, all section references are to the Internal Revenue Code, as amended. Some of the...
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