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DeBARDELEBEN v. CUMMINGS

No. 71-1812 Summary Calendar.

453 F.2d 320 (1972)

Bailey T. DeBARDELEBEN and Richard Egan, surviving Trustees of DeBardeleben Employee's Retirement Plan, Plaintiffs-Appellants, v. Marcellus M. CUMMINGS, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 3, 1972.

Attorney(s) appearing for the Case

Irvin J. Langford, George W. Finkbohner, Jr., Mobile, Ala., J. B. Blackburn, Bay Minette, Ala., Howell, Johnston, Langford & Finkbohner, Mobile, Ala., for plaintiffs-appellants.

Paul W. Brock, G. Hamp Uzzelle, III, Mobile, Ala., for defendant-appellee; Hand, Arendall, Bedsole, Greaves & Johnston, Mobile, Ala., of counsel.

Before JOHN R. BROWN, Chief Judge, INGRAHAM and RONEY, Circuit Judges.

JOHN R. BROWN, Chief Judge:

The battleground for this appeal is the rocky terrain of Subchapter D of the Internal Revenue Code, 26 U.S.C.A. § 401 et seq., and predictably the weapons consist of alternative mathematical formulas for the calculation of benefits payable pursuant to a so-called "qualified" employee retirement pension plan. After losing the first-round skirmish when the District Court granted the defendant-Pensioner's motion for summary judgment,...

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