2. The applicant requests award of the Purple Heart and Army Achievement Medal. He notes his Physical Evaluation Proceedings (PEB) indicate his disability resulted from a combat related injury. 3. Records indicate he entered active duty on 21 November 1989. 4. In August 1991, while participating in a live fire exercise at Fort Benning, Georgia, the applicant sustained a lower back injury after stepping in a hole while running down hill. His lower back pain ultimately resulted in his separation from active duty with a 10 percent disability rating on 6 May 1993. His PEB proceedings note his “disability did result from a combat related injury as defined in 26 U.S.C 104.” 5. Prior to the applicant’s separation from active duty he was awarded an Army Achievement Medal for meritorious service during the period 14 December 1989 through 1 May 1993. Orders confirming the award were issued at Fort Benning, Georgia on 19 May 1993. 6. Army Regulation 600-8-22 provides, in pertinent part, that the Purple Heart is awarded for wounds sustained as a result of hostile action. Substantiating evidence must be provided to verify that the wound was the result of hostile action, the wound must have required treatment by a medical officer, and the medical treatment must have been made a matter of official record. 7. Title 26, United States Code, section 104, provides that disability severance pay is exempt from Federal taxation if the pay is based on a disability resulting from a combat-related injury. Combat-related is defined as an injury that was incurred in combat, or under simulated combat conditions (e.g., field training exercises), or while performing extrahazardous service (e.g., demolition duty). CONCLUSIONS: 1. The evidence of record confirms the applicant was awarded an Army Achievement Medal for meritorious service during the period 14 December 1989 through 1 May 1993. 2. The statement on the applicant’s PEB proceedings indicating his back condition was a result of a combat related injury merely established that his injuries occurred under combat conditions for tax purposes but does not establish eligibility for the Purple Heart. The applicant’s injuries, which occurred at Fort Benning did not involve hostile actions, a primary requirement for award of the Purple Heart. 3. In view of the foregoing, it would be appropriate to correct the applicant’s records as recommended below. RECOMMENDATION: 1. That all of the Department of the Army records related to this case be corrected by showing that the individual concerned was awarded the Army Achievement Medal for meritorious service during the period 14 December 1989 through 1 May 1993. 2. That so much of the application as is in excess of the foregoing be denied. BOARD VOTE: GRANT AS STATED IN RECOMMENDATION GRANT FORMAL HEARING DENY APPLICATION CHAIRPERSON